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The per-unit standards for direct labour are3direct labour hours at $14per hour. If in producing710units, the actual direct labour cost was $29000for2208direct labour hours worked,
The per-unit standards for direct labour are3direct labour hours at $14per hour. If in producing710units, the actual direct labour cost was $29000for2208direct labour hours worked, the total direct labour variance is
78 Unfavourable
820 Favourable
78 Favourable
820 Unfavourable
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