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Roman Mfg.'s uses a standard cost system which has provided the following data: Units of output manufactured Direct labor: 950 Standard hours allowed 4

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Roman Mfg.'s uses a standard cost system which has provided the following data: Units of output manufactured Direct labor: 950 Standard hours allowed 4 hours per unit of product Standard wage rate $12.50 per hour Actual direct labor 3700 hours, total cost $51,800 Roman's labor rate variance for the period was:

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