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The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 2100 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 2100 units, the actual direct labor cost was $40000 for 2000 direct labor hours worked, the total direct labor variance is $23000 unfavorable. $11500 unfavorable. $2100 unfavorable. $23000 favorable

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