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The following data relate to direct labor costs for the current period: Standard costs 36,000 hours at $22.50 Actual costs 35,000 hours at $ 23.00

The following data relate to direct labor costs for the current period: Standard costs 36,000 hours at $22.50 Actual costs 35,000 hours at $ 23.00 What is the direct labor rate variance? A. $18,000 unfavorable B. $ 17,500 unfavorable C. $22,500 favorable D. $5,000 favorable

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