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ABC Company uses standard costs for its manufacturing division. Standards specify 0.2 direct labor hours per unit of product. Based on the following budget information,

ABC Company uses standard costs for its manufacturing division. Standards specify 0.2 direct labor hours per unit of product. Based on the following budget information, what is the Variable Overhead Standard Cost per DLH?

Production volume 6,500 units

Budgeted variable overhead costs $20,000

Budgeted direct labor hours 1300 hours

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