The standards for direct labor for a product are 5 hours at $5 per hour....

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Accounting

The standards for direct labor for a product are 5 hours at $5 per hour. Last month, 9,700 units of the product were made and the labor efficiency variance was $8,700 F. The actual number of hours worked during the past period was:

48,500

49,500

46,760

45,760

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