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Midgley Corporation makes a product whose direct labor standards are 1.8 hours per unit and $19.00 per hour. In April, the company produced 5,900 units

Midgley Corporation makes a product whose direct labor standards are 1.8 hours per unit and $19.00 per hour. In April, the company produced 5,900 units using 10,210 direct labor-hours. The actual direct labor cost was $185,820. The labor rate variance for April is:

$8,170 F

$8,170 U

$8,327 F

$8,327 U

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