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

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The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used Actual rate per hour Standard rate per hour Standard hours for units produced 32,000 $25 $24 30,500 How much is the direct labor efficiency variance? O A. $37,500 unfavorable B. $36,000 unfavorable O C. $37,500 favorable O D. $36,000 favorable

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