Prokp Co.'s records for April disclosed the following data relating to direct labor: Actual labor...

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Prokp Co.'s records for April disclosed the following data relating to direct labor: Actual labor cost (payroll) for April Labor rate variance Labor efficiency variance Actual direct labor hours worked (AQ) $20,000 $ 4,000 favorable $ 2,400 unfavorable 1,000 Prokp's total standard direct labor hours allowed (SQ) for units produced in April (to nearest whole number) were

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