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Board Company's direct labor information for February is as follows: Direct labor hours worked ( AQ ) 3 6 , 6 0 0 Standard direct

Board Company's direct labor information for February is as follows:
Direct labor hours worked (AQ)36,600
Standard direct labor hours for units manufactured (SQ)38,500
Unfavorable direct labor rate variance $ 18,300
Total payroll for direct labor $ 530,700
The direct labor efficiency variance in February was:

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