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Swan Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $23 per hour.

Swan Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $23 per hour. During March, employees worked 13,000 hours. The direct labor rate variance was $9,210 favorable, the direct labor efficiency variance was $15,410 unfavorable. How many units were produced? 822 units 400 units 670 units 867 units

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