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A job was budgeted to require 4 hours of labor per unit at $11.00 per hour. The job consisted of 7,000 units and was completed

A job was budgeted to require 4 hours of labor per unit at $11.00 per hour. The job consisted of 7,000 units and was completed in 24,000 hours at a total labor cost of $312,900. What is the direct labor rate variance?

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