### How many units did cepeda produce during february

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Direct labor standards at Cepeda Manufacturing Corporation allow 5 direct labor hours for every unit produced. The standard direct labor rate is \$12.00 per hour. During the month of February, Cepeda incurred 35,000 direct labor-hours and recorded a \$15,000 favorable labor efficiency variance. How many units did Cepeda produce during February?

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