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The following data relate to direct labor costs for the current period: Standard costs7,400 hours at $11.80Actual costs6,300 hours at $10.30 What is the direct

The following data relate to direct labor costs for the current period:

Standard costs7,400 hours at $11.80Actual costs6,300 hours at $10.30

What is the direct labor rate variance?

a.$22,430 unfavorable

b.$9,450 favorable

c.$22,430 favorable

d.$12,980 favorable

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