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The Jamalco Bauxite Company produces alumina and at the beginning of the year the following data was available: (CLO 3) StandardActual Price of direct material

The Jamalco Bauxite Company produces alumina and at the beginning of the year the following data was available: (CLO 3)

StandardActual Price of direct material per kg6.406.30Usage of material (kg)570610Labour rate per hour3.423.22Direct labour hours120140

Calculate the direct labour rate variance

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