The standards for direct labor for a product are 2.5 hours at $4 per hour....

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Accounting

The standards for direct labor for a product are 2.5 hours at $4 per hour. Last month, 8,600 units of the product were made and the labor efficiency variance was $7,600 F. The actual number of hours worked during the past period was:

22,500

21,500

18,600

19,600

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