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What was Mandy standard direct labor rate per hour

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Question - Mandy Company has the following information from last month:

Standard direct labor hours allowed for units produced (SQ) 4,600

Actual direct labor hours worked (AQ) 4,470

Direct labor efficiency variance, favorable (F) $7,800

Total payroll $290,550

Required - What was Mandy's standard direct labor rate per hour (SP), rounded to two decimal places?

Reference no: EM133089487

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