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The per-unit standards for direct labour are 3 direct labour hours at $15 per hour. If in producing 700 units, the actual direct labour cost
The per-unit standards for direct labour are 3 direct labour hours at $15 per hour. If in producing 700 units, the actual direct labour cost was $31164 for 2200 direct labour hours worked, the total direct labour variance is $100 unfavourable. $336 favourable. $100 favourable. $336 unfavourable
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