Board Company's direct labor information for February is as follows: Direct labor hours worked (AQ)...

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Board Company's direct labor information for February is as follows: Direct labor hours worked (AQ) Standard direct labor hours for units manufactured (SQ) Unfavorable direct labor rate variance Total payroll for direct labor 34,800 36,500 $ 17,400 $ 452,400 The total direct labor flexible-budget variance in February was

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