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Corporation uses a standard costing system. The following data have been assembled for December: Actual direct labor-hours worked 5,200 hours Standard direct labor rate $

Corporation uses a standard costing system. The following data have been assembled for December:

Actual direct labor-hours worked 5,200 hours
Standard direct labor rate $ 12 per hour
Labor efficiency variance $ 3,000 Unfavorable

The standard hours allowed for Decembers production is:

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