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The following information related to direct labor variances are available for Macy's Corporation for the last period: Direct Labor Rate Variance $3,000 Favorable Direct Labor

The following information related to direct labor variances are available for Macy's Corporation for the last period:
Direct Labor Rate Variance $3,000 Favorable
Direct Labor Efficency Variance $3,162 Unfavorable
Actual Direct labor hour 6,000 hours
Actual Direct labor cost $33,000
a) What were the standard direct labor hours allowed for the Macy Iast period's production?

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