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The Following Data Relate to Direct Labor Costs for February

Question 36

Multiple Choice

The following data relate to direct labor costs for February:
Actual costs
7,700 hours at $14.00
Standard costs
7,000 hours at $16.00
-The direct labor rate variance is


A) $14,000 favorable
B) $14,000 unfavorable
C) $15,400 favorable
D) $15,400 unfavorable

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