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Direct labor standards for each unit of Product Z include the following: Direct labor time 3 direct labor hours per unit Direct labor rate $

Direct labor standards for each unit of Product Z include the following: Direct labor time 3 direct labor hours per unit Direct labor rate $ 36 per direct labor hour During August, 1,500 units of Product Z were produced with the following actual amounts for direct labor: Direct labor time 4,700 direct labor hours Direct labor rate $37 per direct labor hour What amount of direct labor budget variance in August is attributable to the quantity of direct labor time used to produce Product Z

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