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19.) A firm has the following data about direct labor. What is the direct labor price variance? Standard Quantity Standard Price Actual Quantity Actual Price

19.) A firm has the following data about direct labor. What is the direct labor price variance?

Standard Quantity	Standard Price	Actual Quantity	Actual Price
12,000 hours	$30/hr	13,000 hours	$28/hr

a.$24,000 Unfavorable b.$24,000 Favorable c.$26,000 Unfavorable d.$26,000 Favorable

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