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The actual cost of direct labor per hour is $14.75. Two and one half standard direct labor hours are allowed per unit of finished goods.

The actual cost of direct labor per hour is $14.75. Two and one half standard direct labor hours are allowed per unit of finished goods. During the current period, 2,400 units were produced using 5,700 direct labor hours. The direct labor efficiency variance is $3,400 favorable. Calculate the standard direct labor rate per hour. A. $14.75 OB. $1.42 OC. $11.33 D. $1.76

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