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Calhoun Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $14 per hour.

Calhoun Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $14 per hour. During March, employees worked 13,100 hours. The direct labor rate variance was $9,170 favorable, the direct labor efficiency variance was $15,400 unfavorable. How many units were produced?

a.

873 units

b.

655 units

c.

1,100 units

d.

800 units

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