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nt es are equally useius 1200 unfavorable 750 unfavorable LockDown Browser The per unit standards...

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nt es are equally useius 1200 unfavorable 750 unfavorable LockDown Browser The per unit standards for direct labor are 2 direct labor hours at 15 per hour If in producing 2600 units the actual direct labor cost was 76 800 for 4800 direct labor hours worked the total direct labor variance is 1200 favorable 2600infavorable

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