What was the direct labor flexible budget variance for 2014 (a positive number means a...
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Accounting
What was the direct labor flexible budget variance for 2014 (a positive number means a favorable variance; a negative number means an unfavorable variance)?
| Budgeted hours per unit | 4 |
| Budgeted hourly wage rate | $13.00 |
| Budgeted production | 4840 |
| Actual production | 5450 |
| Actual cost | $185,000 |
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