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Use the following data to find the direct labor cost variance. Direct labor standard (4 hrs. @ $5/hr.) $20 per unit Actual hours worked per

Use the following data to find the direct labor cost variance.
Direct labor standard (4 hrs. @ $5/hr.) $20 per unit
Actual hours worked per unit 3.5 hours
Actual units produced 3,800 units
Actual rate per hour $5.50

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