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. Direct labor hours worked (AQ) 35 , 500 Standard direct labor hours for units manufactured (SQ) 37 , 500 Unfavorable direct labor rate variance

. Direct labor hours worked (AQ) 35 , 500 Standard direct labor hours for units manufactured (SQ) 37 , 500 Unfavorable direct labor rate variance 14, 200 Total payroll for direct labor $ 447, 300 Th...

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