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The following data relate to direct labor costs for August: Actual costs: 5,500 hours at $24.00 per hour. Standard costs: 5,0
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Answer #1

d. $1,650 unfavorable

Direct Labor Rate Variance = (Actual Rate per Hour – Standard Rate per Hour) × Actual Hours = ($24.00 – $23.70) × 5,500 hours = $0.30 × 5,500 hours = $1,650 unfavorable

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