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Actual labor cost (payroll) for June $ 20,000 Labor rate variance $ 4,000 favorable Labor efficiency variance $ 2,400 unfavorable Actual direct labor hours worked

Actual labor cost (payroll) for June $ 20,000
Labor rate variance $ 4,000 favorable
Labor efficiency variance $ 2,400 unfavorable
Actual direct labor hours worked (AQ) 1,000

Total standard direct labor cost for the output in June (to the nearest dollar) was:

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