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Portege Ltd estimates to spend 8 hours of direct labour to produce one complete unit. The company spent 17,400 hours to produce 1,600 units last

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Portege Ltd estimates to spend 8 hours of direct labour to produce one complete unit. The company spent 17,400 hours to produce 1,600 units last month and the labour efficiency variance was 32,200 unfavourable. How much was the standard labour rate

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