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Jurczyk Corporation makes a product that has the following direct labor standards: In December the company's budgeted production was 4,600 units, but the actual production

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Jurczyk Corporation makes a product that has the following direct labor standards: In December the company's budgeted production was 4,600 units, but the actual production was 4,400 units. The company used 1,330 direct labor-hours to produce this output. The actual direct labor cost was $14,364. The labor rate variance for December is

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