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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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