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Question
Standard and actual costs for direct labor for the manufacture of 1,500 units of product were as follows:
Actual costs 450 hours @ $17.00
Standard costs 455 hours @ $16.50
Determine the (a) time variance, (b) rate variance, and (c) total direct labor cost variance. Round your answers to two decimal places.
a. Time variance$
b. Rate variance$
c. Total direct labor cost variance$
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