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Calculate labor rate variance: Standard 2 7 , 0 0 0 hours at $ 6 . 5 0 Actual 2 4 , 0 0 0

Calculate labor rate variance:
Standard 27,000 hours at $6.50
Actual 24,000 hours at $6.75
A. $13,500 favorable
B. $6,000 unfavorable
C. $9,000 unfavorable
D. $19,500 favorable
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