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Given the following information, calculate the direct labour rate variance. Actual direct labour hours 34 500 Standard direct labour hours 35 000 Total actual direct

Given the following information, calculate the direct labour rate variance.

Actual direct labour hours 34 500

Standard direct labour hours 35 000

Total actual direct labour cost $ 241 500

Direct labour efficiency variance (F) $ 3 200

Consider that negative number means Favourable variance and positive number means Unfavourable variance.

The correct answer is $20,700, could you work it out the correct answer, please?

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