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The standard rate of pay is $12 per direct labor hour. If the actual direct labor payroll was $61152 for 5400 direct labor hours worked.

The standard rate of pay is $12 per direct labor hour. If the actual direct labor payroll was $61152 for 5400 direct labor hours worked. the direct labor price (rate) variance is $3648 favorable. $3648 unfavorable. $1200 favorable. $1200 unfavorable

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