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Levram Company uses a standard costing system. During the past year, the following variances were calculated: Direct labor rate variance ...................... $23,000 Unfavorable Direct labor

Levram Company uses a standard costing system.

During the past year, the following variances were calculated:

Direct labor rate variance ...................... $23,000 Unfavorable

Direct labor efficiency variance ................ $43,500 Unfavorable

Variable overhead efficiency variance ........... $30,000 Unfavorable

The standard variable overhead rate is $4 per direct labor hour.

During the past year, Levram used 15% more direct labor hours than should have been used given the standards.

Calculate the actual direct labor hours worked by Levram Company during the past year.

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