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The per-unit standards for direct labor are 1.7 direct labor hours at $13 per hour. If in producing 2300 units, the actual direct labor cost

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The per-unit standards for direct labor are 1.7 direct labor hours at $13 per hour. If in producing 2300 units, the actual direct labor cost was $38700 for 2900 direct labor hours worked, the total direct labor variance is O $9230 unfavorable O $2300 unfavorable. O $12130 unfavorable. $12130 favorable

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