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Tillis Inc. uses a standard costing system. For the month of October, the following data have been assembled: Standard Hours Allowed Based on Actual Production

Tillis Inc. uses a standard costing system. For the month of October, the following data have been assembled: Standard Hours Allowed Based on Actual Production 3,000 hours Standard Labor Rate $14/hour Labor Efficiency Variance $2800 U Total Direct Labor Variance $6000 U Calculate the actual direct labor rate for October.

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