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The Per-Unit Standards for Direct Labour Are 3 Direct Labour

Question 71

Multiple Choice

The per-unit standards for direct labour are 3 direct labour hours at $15 per hour.If in producing 700 units, the actual direct labour cost was $31,175 for 2,150 direct labour hours worked, the total direct labour variance is


A) $50 unfavourable.
B) $325 favourable.
C) $50 favourable.
D) $325 unfavourable.

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