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The standard rate of pay is $12 per direct labor hour. If the actual direct labor payroll was $39984 for 3400 direct labor hours worked,

The standard rate of pay is $12 per direct labor hour. If the actual direct labor payroll was $39984 for 3400 direct labor hours worked, the direct labor price (rate) variance is

$1200 favorable.

$1200 unfavorable.

$816 unfavorable.

$816 favorable.

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