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Sullivan Corporation manufactures one product with a standard direct labor cost of 4 hours at $12/hour. During April, 1,000 units were produced using 4,100 hours
Sullivan Corporation manufactures one product with a standard direct labor cost of 4 hours at $12/hour. During April, 1,000 units were produced using 4,100 hours at $12.20/hour. The unfavorable direct labor efficiency variance was
A. $1,200.
B. $1,220.
C. $400.
D. $820.
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