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Minmax Co.'s direct labor information for February is as follows: Direct labor hours worked (AQ) 36,000 Standard direct labor hours for units manufactured (SQ) 37,500

Minmax Co.'s direct labor information for February is as follows:

Direct labor hours worked (AQ) 36,000 Standard direct labor hours for units manufactured (SQ) 37,500 Unfavorable direct labor rate variance $ 10,800 Total payroll for direct labor $ 514,800

The actual direct labor rate per hour (AP) for February was:

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