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The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in producing 1,800 units, the actual direct labor cost

The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in producing 1,800 units, the actual direct labor cost was $48,000 for 3,000 direct labor hours worked, the total direct labor variance is

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