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Business, 04.05.2021 01:00 Shamiyah732

The per unit standards for direct labor are 2 direct labor hours per unit at $12 per hour. If the actual direct labor payroll cost was $25,600 for 2,000 direct labor hours worked to produce 1,200 units, the total direct labor variance is $3,200 favorable. $960 unfavorable. $1,000 unfavorable. $3,200 unfavorable.

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