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Information on Hanley's direct labor costs for April is as follows: Actual direct labor rate - $7.50/hour Budgeted hours - 11,000 hours Actual hours -

Information on Hanley's direct labor costs for April is as follows: Actual direct labor rate - $7.50/hour Budgeted hours - 11,000 hours Actual hours - 10,000 hours

Direct labor rate variance - $5,500 (F)

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