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In a manufacturing company, the standard (budget) price of labor is $20 per hour. The standard (budget) quantity is 4 labor hours per output unit.
In a manufacturing company, the standard (budget) price of labor is $20 per hour. The standard (budget) quantity is 4 labor hours per output unit. For June, actual output was 100 units. Actual price of labor was $22 per hour. Actual labor hours were 380.
Determine the labor quantity variance for June.
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