The following data relate to direct labor costs for the current period Standard costs ..........36,000 hours at

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The following data relate to direct labor costs for the current period
Standard costs ..........36,000 hours at $22.50
Actual Costs ..........35,000 hours at $23.00
What is the direct labor rate variance?
a. $18,000 unfavorable
b. $17,500 unfavorable
c. $22,500 favorable
d. $5,000 favorable

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