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The per unit standards for direct labor was 1.5 DL hours at 15 per hour if in producing 2400 units, the actual direct labor costs

The per unit standards for direct labor was 1.5 DL hours at 15 per hour if in producing 2400 units, the actual direct labor costs 46,000. For 3000 DL hours worked. The total direct labor variance is.

A. 2400 Unfavorable

B. 8000 favorable

C. 5000 Unfavorable

D. 8000 Unfavorable

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