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Mr. Shoe makes clogs. The standard to make a pair of clogs is .75 DL hrs X $20 per DL hr. During the year, they

Mr. Shoe makes clogs. The standard to make a pair of clogs is .75 DL hrs X $20 per DL hr. During the year, they incurred $630,000 of DL costs, worked 30,000 DL hrs. and made 41,000 pairs of clogs. What is the labor rate variance? If unfavorable, enter as a negative number.

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