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Use the following data to find the direct labor rate variance if the company produced 7,600 units of product during the period. Standard: Direct labor

Use the following data to find the direct labor rate variance if the company produced 7,600 units of product during the period.

Standard:
Direct labor (4.0 hours per unit @ $9/hour) $ 36.00 per unit
Actual cost incurred:
Direct labor (32,100 hours @ $9.9/hour) $ 317,790

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