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The per - unit standards for direct labour are 3 direct labour hours at $ 1 5 per hour. If in producing 7 0 0

The per-unit standards for direct labour are 3 direct labour hours at $15 per hour. If in producing 700 units, the actual direct labour cost was $31164 for 2200 direct labour hours worked, the total direct labour variance is
$336 favourable.
$336 unfavourable.
$100 unfavourable.
$100 favourable.
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