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The standard direct labor cost for producing one unit of product is 5.7 direct labor...

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Accounting

The standard direct labor cost for producing one unit of product is 5.7 direct labor hours at a standard rate of pay of $20. Last month, 16,000 units were produced and 86,200 direct labor hours were actually worked at a total cost of $1,685,000. How much was the direct labor quantity variance? (Enter a favorable variance as a positive number or an unfavorable variance as a negative number.)

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