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The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 2400 units, the actual direct labor
The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 2400 units, the actual direct labor cost was $30000 for 2000 direct labor hours worked, the total direct labor variance is $2400 unfavorable. $42000 favorable. $42000 unfavorable. O $28000 unfavorable.
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