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The budgeted weekly production of an article was 300 items. The standard labor costs are 4 hours at 36 per hour. The actual production was

The budgeted weekly production of an article was 300 items. The standard labor costs are 4 hours at 36 per hour. The actual production was 250 items, for which labor costs were on average 3 hours at 39 per hour. The unfavorable price variance on labor costs is:

a) 3,600 b) 3,000 c) 2,700 d) 2,250

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