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The Standard Rate of Pay Is $20 Per Direct Labor

Question 226

Multiple Choice

The standard rate of pay is $20 per direct labor hour. If the actual direct labor payroll was $117600 for 6000 direct labor hours worked the direct labor price (rate) variance is


A) $2400 unfavorable.
B) $2400 favorable.
C) $3000 unfavorable.
D) $3000 favorable.

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