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An unfavorable DL efficiency variance occurs when: actual direct labor hours incurred are less than the standard hours allowed for the period the labor rate

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An unfavorable DL efficiency variance occurs when: actual direct labor hours incurred are less than the standard hours allowed for the period the labor rate paid is greater than the standard rate allowed actual direct labor hours incurred are greater than the standard hours allowed for the period the labor rate paid is less than the standard rate allowed

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