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B 12. Farmer's Company had a P480 unfavorable direct labor rate variance and a P1,200 favorable efficiency variance. Farmer's standard payroll was P10,800 at a

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B 12. Farmer's Company had a P480 unfavorable direct labor rate variance and a P1,200 favorable efficiency variance. Farmer's standard payroll was P10,800 at a standard wage of P10 per hour. What was the actual direct labor wage rate? a. P10.00 c. P9.33 P10.50 d. P8.80

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