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Analyze the direct labor variances for PQR Inc. and provide explanations for each variance: Particulars Standard ($) Actual ($) Hours Allowed 1,000 1,200 Standard Rate

Analyze the direct labor variances for PQR Inc. and provide explanations for each variance:

Particulars	Standard ($)	Actual ($)
Hours Allowed	1,000	1,200
Standard Rate per Hour	$20	$22
Actual Rate per Hour	-	$23

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