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Board Company's direct labor information for February is as follows: Direct...

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Accounting

Board Company's direct labor information for February is as follows:

Direct labor hours worked (AQ) 35,000
Standard direct labor hours for units manufactured (SQ) 37,000
Unfavorable direct labor rate variance 10,500
Total payroll for direct labor $ 434,000

The standard direct labor rate per hour (SP) for February was:

Multiple Choice

$12.10.

$12.40.

$12.70.

$11.73.

$12.01.

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