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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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