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Which of the following will result in an unfavorable direct labor cost variance? A. when actual direct labor hours exceed standard direct labor hours B.

Which of the following will result in an unfavorable direct labor cost variance?

A. when actual direct labor hours exceed standard direct labor hours

B. when actual direct labor hours are less than standard direct labor hours

C. when the actual direct labor rate is less than the standard direct labor rate

D. when the actual direct labor rate exceeds the standard direct labor rate

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