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Nedney Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.5 hours per unit Standard direct labor rate $23.00 per

Nedney Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.5 hours per unit Standard direct labor rate $23.00 per hour In September the company produced 4,900 units using 2,210 direct labor-hours. The actual direct labor rate was $22.40 per hour.

The labor rate variance for September is??

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