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The standards for direct labor for a product are 6 hours at $5 per hour. Last month, 9,300 units of the product were made and

The standards for direct labor for a product are 6 hours at $5 per hour. Last month, 9,300 units of the product were made and the labor efficiency variance was $8,300 F. The actual number of hours worked during the past period was:

56,800
53,140
54,140
55,800

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