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The standard rate of pay is $12 per direct labor hour. If the actual direct labor payroll was $46040 for 4000 direct labor hours
The standard rate of pay is $12 per direct labor hour. If the actual direct labor payroll was $46040 for 4000 direct labor hours worked, the direct labor price (rate) variance is $1200 unfavorable. O $1960 unfavorable. $1960 favorable. $1200 favorable.
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