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Krizum Industries makes heavy construction equipment. The standard for a particular crane calls for 14...

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Accounting

Krizum Industries makes heavy construction equipment. The standard for a particular crane calls for 14 direct labor-hours at $16 per direct labor-hour. During a recent period 1,000 cranes were made. The labor rate variance was zero and the labor efficiency variance was $4,400 unfavorable. How many actual direct labor-hours were worked?

14,000

18,400

13,000

14,275

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