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Sunland Company manufactures a product with a standard direct labor cost of two hours at $18 per hour. During July, 2500 units were produced using

Sunland Company manufactures a product with a standard direct labor cost of two hours at $18 per hour. During July, 2500 units were produced using 5600 hours at $18.30 per hour. The labor price variance was

a.10980 F.

b.10800 U.

c.9480 U.

d.10980 U

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