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The following data relate to direct labor costs for February: Actual costs Standard costs 7 , 7 0 0 hours at $ 1 4 .

The following data relate to direct labor costs for February:
Actual costs
Standard costs
7,700 hours at $14.00
7,000 hours at $16.00
The direct labor time variance is
a. $7,700 favorable
b. $7,700 unfavorable
c. $11,200 favorable
d. $11,200 unfavorable
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