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The following information describes a company's usage of direct labor in a recent period. The direct labor efficiency variance is: Actual hours used 45,000 Actual
| The following information describes a company's usage of direct labor in a recent period. The direct labor efficiency variance is: |
| Actual hours used | 45,000 |
| Actual rate per hour | $ 15.00 |
| Standard rate per hour | $ 14.00 |
| Standard hours for units produced | 47,000 |
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