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The standard rate of pay is $20 per direct labor hour. If the actual direct labor payroll was $109760 for 5600 direct labor hours worked,

The standard rate of pay is $20 per direct labor hour. If the actual direct labor payroll was $109760 for 5600 direct labor hours worked, the direct labor price (rate) variance is

$2240 favorable.

$2240 unfavorable.

$2800 unfavorable.

$2800 favorable.

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