The Fellowes Company has developed standards for labor. During June, 70 units were scheduled and...

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Accounting

The Fellowes Company has developed standards for labor. During June, 70 units were scheduled and 100 were produced. Data related to labor are:

Standard hours allowed 2 hours per unit
Standard wages allowed $ 3.00 per hour
Actual direct labor 210 hours (total cost $609)

What is the labor rate variance for June?

$20 unfavorable.

$21 favorable.

$21 unfavorable.

$20 favorable.

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