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The following data relate to direct labor costs for the current period: Line Item Description Value Standard costs 7,000 hours at $11.30 Actual costs 6,100

The following data relate to direct labor costs for the current period: Line Item Description Value Standard costs 7,000 hours at $11.30 Actual costs 6,100 hours at $10.40 The direct labor time variance is

a. $10,170 unfavorable b. $9,360 favorable c. $9,360 unfavorable d. $10,170 favorable

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