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Kokko Company Makes a Product That Is Expected to Require

Question 101

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Kokko Company makes a product that is expected to require 2 hours of labor per unit of product.The standard cost of labor is $6.00.Kokko actually used 2.1 hours of labor per unit of product.The actual cost of labor was $6.25 per hour.Kokko made 1,100 units of product during the period.Based on this information alone,the labor usage variance is:


A) $190 favorable.
B) $660 unfavorable.
C) $600 favorable.
D) $660 favorable.

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