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In January the company produced 3,340 units using 2,792 direct labour-hours. During the month, the actual direct labor cost was $63,813. Direct labour 0.8 The

In January the company produced 3,340 units using 2,792 direct labour-hours. During the month, the actual direct labor cost was $63,813.
Direct labour 0.8
The labour rate variance for January is?

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