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The Fime Corporation uses a standard costing system. The following data have been assembled for December: Actual direct labor-hours worked 5,300 hours Standard direct labor

The Fime Corporation uses a standard costing system. The following data have been assembled for December: Actual direct labor-hours worked 5,300 hours Standard direct labor rate $8 per hour Labor efficiency variance $3,200 Unfavorable The standard hours allowed for Decembers production is:

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