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The following data relate to direct labor costs for the current period: Standard costs 7 , 3 0 0 hours at $ 1 1 .

The following data relate to direct labor costs for the current period:
Standard costs
7,300 hours at $11.80
Actual costs
6,000 hours at $10.50
The direct labor time variance is
a. $15,340 unfavorable
b. $13,650 favorable
c. $13,650 unfavorable
d. $15,340 favorable
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