Essay
During the most recent period Appliance, Inc. manufactured 10,000 units. The standard cost sheet indicates that the standard direct labor cost per unit is $3.00. The performance report for the period includes a favorable direct labor rate variance of $2,000, and a favorable direct labor efficiency variance of $500.
Required:
What was the total actual cost of direct labor incurred during the period, rounded to the nearest dollar?
Correct Answer:

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