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A company shows a $20,000 unfavorable direct labor rate variance and a $10,000 unfavorable direct labor efficiency variance. The company's standard cost of direct

A company shows a $20,000 unfavorable direct labor rate variance and a $10,000 unfavorable direct labor efficiency variance. The company's standard cost of direct labor is $400,000. What is the actual cost of direct labor? Actual cost of direct labor-

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