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Vertical Company produces hiking boots. The direct labor standard for each pair of boots is 1 hour at a cost of $ 1 9 per

Vertical Company produces hiking boots. The direct labor standard for each pair of boots is 1 hour at a cost of $19 per direct labor hour. During the month of May, Vertical Company used2,000 direct labor hours to produce2,100 pairs of boots. Total direct labor cost for May was $28,000. What is the labor rate variance for May?

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