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The standard rate of pay is $20 per direct labor hour. If the actual direct labor payroll was $117,600 for 6,000 direct labor hours worked,
The standard rate of pay is $20 per direct labor hour. If the actual direct labor payroll was $117,600 for 6,000 direct labor hours worked, the direct labor price (rate) variance is
A.$3,000 unfavorable. |
B.$3,000 favorable. |
C.$2,400 unfavorable. |
D.$2,400 favorable. |
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