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Based on the Following Information, Calculate the Direct Labor Rate

Question 47

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Based on the following information, calculate the direct labor rate variance. ?  Actual rate 2,500 hours at $15.00 Standard rate 2,650 hours at $15.50\begin{array} { l l } \text { Actual rate } & 2,500 \text { hours at } \$ 15.00 \\\text { Standard rate } & 2,650 \text { hours at } \$ 15.50\end{array}


A) 1,250 favorable
B) 1,000 unfavorable
C) 2,500 favorable
D) 1,300 unfavorable

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