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Sanchez Company's output for the current period was assigned a $413,000 standard direct labor cost. The direct labor variances included a $10,325 unfavorable direct labor

Sanchez Company's output for the current period was assigned a $413,000 standard direct labor cost. The direct labor variances included a $10,325 unfavorable direct labor rate variance and a $4,130 favorable direct labor efficiency variance. What is the actual total direct labor cost for the current period?

a$423,325.

b$419,195.

c$406,805.

d$398,545.

e$427,455.

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