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The following data relate to direct labor costs for the current period: Standard costs , 7 , 2 0 0 hours at $ 1 1

The following data relate to direct labor costs for the current period:
Standard costs ,7,200 hours at $11.60
Actual costs ,6,300 hours at $10.30
The direct labor time variance is
a. $10,440 unfavorable
b. $9,270 favorable
c. $9,270 unfavorable
d. $10,440 favorable
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