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What is the direct labor rate variance

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Question - Japan Company produces lamps that require 2 standard hours per unit at a standard hourly rate of $18.60 per hour. Production of 5,900 units required 12,040 hours at an hourly rate of $19.20 per hour. What is the direct labor (a) rate variance, (b) time variance, and (c) total cost variance? Enter favorable variances as negative numbers.

Reference no: EM132605350

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