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Sheffield has a standard of 2 hours of labor per unit, at $ 1 8 per hour. In producing 3 4 0 0 units, Sheffield

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Sheffield has a standard of 2 hours of labor per unit, at $18 per hour. In producing 3400 units, Sheffield used 6650 hours of labor at a total cost of $121695. Sheffield's labor price variance is
$705F.
$1995U
$2745F
$1000U
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