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a company shows a $40,000 unfavorable direct labor rate variance and a $20,000 unfavorable direct labor efficiency variance. if the company's standard cost of direct

a company shows a $40,000 unfavorable direct labor rate variance and a $20,000 unfavorable direct labor efficiency variance. if the company's standard cost of direct labor is $400,000, the actual cost of direct labor is $340,000 true or false

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