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During March Sharp Company produced 3,200 units of product. 4,900 hours of direct labor time were worked on the product during the month. The cost

During March Sharp Company produced 3,200 units of product. 4,900 hours of direct labor time were worked on the product during the month. The cost of labor time was $36,750. The total (spending) labor variance was $1,650F and the labor efficiency variance was $800U.

The standard direct labor rate per hour was:

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