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The following information describes a company's usage of direct labor in a recent period: Actual hours used 20,500 Actual rate per hour $15 Standard rate

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The following information describes a company's usage of direct labor in a recent period: Actual hours used 20,500 Actual rate per hour $15 Standard rate per hour $14 Standard hours for units produced 22,000 The direct labor quantity variance is: $22,000 unfavorable $21,000 favorable $23,500 favorable $21,000 unfavorable $22,000 favorable

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