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S 3. The Vapor Company employs a standard costing system. The following data are available for May Actual direct labor hours worked Standard direct

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S 3. The Vapor Company employs a standard costing system. The following data are available for May Actual direct labor hours worked Standard direct labor rate Labor rate variance The actual direct labor rate for May is 6,500 $8 per hour $2,600 favorable 8x6500

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