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What is the labor rate variance

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Reference no: EM13340333

The Lands Company has developed standards for labor. During June, 75 units were scheduled and 100 were produced. Data related to labor are:

Standard hours allowed . 3 hours per unit
Standard wages allowed . $4.00 per hour
Actual direct labor . 310 hours (total cost $1,209)

What is the labor rate variance.

 

Reference no: EM13340333

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