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The formula for the labor price variance is (AH) x (AR) less (SH) x (SR). (AH) x (AR) less (AH) x (SR). (AH) x (SR)

The formula for the labor price variance is

(AH) x (AR) less (SH) x (SR).
(AH) x (AR) less (AH) x (SR).
(AH) x (SR) less (SH) x (SR).
(AH) x (SR) less (AH) x (SR).

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