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The per-unit standards for direct labor are 1.7 direct labor hours at $15 per hour. If in producing 3400 units, the actual direct labor
The per-unit standards for direct labor are 1.7 direct labor hours at $15 per hour. If in producing 3400 units, the actual direct labor cost was $61000 for 4000 direct labor hours worked, the total direct labor variance is O $3400 unfavorable. $25700 unfavorable. O $25700 favorable. O $21700 unfavorable.
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