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Please explain solution step by step The actual cost of direct labor per hour is $18.00 and the standard cost of direct labor per hour

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The actual cost of direct labor per hour is $18.00 and the standard cost of direct labor per hour is S15.50. The direct labor hours allowed per finished unit is 0.5 hour. During the current period, 4,900 units of finished goods were produced using 3,500 direct labor hours. How much is the direct labor efficlency variance? XA. $16,275.00 favorable $18,900.00 favorable B OC. $18,900.00 unfavorable D. $16,275.00 unfavorable

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