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Use the following data to find the total direct labor cost variance if the company produced 3,500 units during the period. Direct labor standard (4.00

Use the following data to find the total direct labor cost variance if the company produced 3,500 units during the period.

Direct labor standard (4.00 hrs. @ $7.00/hr.) $ 28.00 per unit
Actual hours worked 12,650
Actual rate per hour 7.40
  • $4,390 favorable.

  • $5,600 favorable.

  • $12,650 favorable.

  • $4,390 unfavorable.

  • $5,600 unfavorable.

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