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The company's usage of direct labor in a recent quarter is given in the following table: Actual direct labor hours used Actual rate per hour

The company's usage of direct labor in a recent quarter is given in the following table: Actual direct labor hours used Actual rate per hour 34,000 $15.00 Standard rate per hour $10.75 Standard hours for units produced 27,000 How much is the direct labor rate variance? OA. $144,500 unfavorable B. $114,750 unfavorable OC. $114,750 favorable D. $144,500 favorable

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