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Use the following data to find the direct labor rate variance if the company produced 6,400 units of product during the period. Standard: Direct labor

Use the following data to find the direct labor rate variance if the company produced 6,400 units of product during the period.

Standard:
Direct labor (3.3 hrs. per unit @ $10/hr.)	$	33.00	per unit
Actual cost incurred:
Direct labor (22,920 hrs. @ $10.5/hr.)	$	240,660

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