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The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 39,000 Actual rate per hour

The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 39,000 Actual rate per hour $19.00 Standard rate per hour $15.00 Standard hours for units produced 25,000 How much is the direct labor rate variance? A. $100,000 favorable B. $100,000 unfavorable OC. $156,000 unfavorable D. $156,000 favorable

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