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The Fellowes Company has developed standards for direct labor. During June, 75 units were scheduled and 100 were produced. Data related to direct labor are:

The Fellowes Company has developed standards for direct labor. During June, 75 units were scheduled and 100 were produced. Data related to direct labor are:

Standard hours allowed 2 hours per unit
Standard wages allowed $ 3.00 per hour
Actual direct labor 210 hours (total cost $588)

What is the direct labor rate variance for June?

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