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  3. the following data relate to direct labor costs fo

The following data relate to direct labor costs for the current period: Standard...

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Accounting

The following data relate to direct labor costs for the current period:
Standard costs 7,100 hours @ $11.90
Actual costs 6,100 hours @ $10.70
What is the direct labor time variance?
a. $11,900 unfavorable
b. $10,700 favorable
c. $10,700 unfavorable
d. $11,900 favorable
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