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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 cost

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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 cost was $40000 for 2000 direct labor hours worked, the total direct labor variance is $32000 unfavorable. $16000 unfavorable. $2400 unfavorable. $32000 favorable

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