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The standard rate of pay is $15.20 per direct labour hour. If the actual direct labour payroll was $58830 for 4000 direct labour hours worked,
The standard rate of pay is $15.20 per direct labour hour. If the actual direct labour payroll was $58830 for 4000 direct labour hours worked, the direct labour price (rate) variance is $1520 unfavourable. $1970 unfavourable. $1970 favourable. $1520 favourable
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