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The following labor standards have been established for a...

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Accounting

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The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 8.8 hours $15.70 per hour The following data pertain to operations concerning the product for the last month: 8, 700 hours Actual hours worked Actual total labor cost Actual output $133, 980 860 units What is the labor rate variance for the month

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