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The per-unit standards for direct labor are 4 direct labor hours at $12 per hour. If in producing 1,000 units, the actual direct labor cost

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The per-unit standards for direct labor are 4 direct labor hours at $12 per hour. If in producing 1,000 units, the actual direct labor cost was $49,400 for 3,952 direct labor hours worked, the total direct labor variance is $2,000 unfavorable. $588 favorable. $756 favorable. $1400 unfavorable

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