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At Franklis Incorporated, during the month of January, the direct labor rate variance was $3,000 unfavorable, and the direct labor efficiency variance was $5,000 favorable.

At Franklis Incorporated, during the month of January, the direct labor rate variance was $3,000 unfavorable, and the direct labor efficiency variance was $5,000 favorable. Actual direct labor costs during January were $100,000.

What was the standard direct labor applied to production at Franklis during the month of January?

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