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The actual cost of direct labor per hour is $15.25. One and one half standard direct labor hours are allowed per unit of finished goods.

The actual cost of direct labor per hour is $15.25.One and one halfstandard direct labor hours are allowed per unit of finished goods. During the currentperiod,2,900

units were produced using 4,000direct labor hours. The direct labor efficiency variance is$2,700 favorable. Calculate the standard direct labor rate per hour.

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