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The following labor standards have been established for a particular product: Standard labor-hours per unit...

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Accounting

The following labor standards have been established for a particular product: Standard labor-hours per unit of output 9.3 hours Standard labor rate $ 16.90 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 9,900 hours Actual total labor cost $ 164,340 Actual output 980 units What is the labor rate variance for the month?

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