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The direct labor efficiency variance in February was: Board Company's direct labor information for February is as follows: Direct labor hours worked (AQ) 34,500 Standard

The direct labor efficiency variance in February was:
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Board Company's direct labor information for February is as follows: Direct labor hours worked (AQ) 34,500 Standard direct labor hours for units manufactured 36,500 Unfavorable direct labor rate variance 13,800 Total payroll for direct labor 469,

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