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The Actual Cost of Direct Labor Per Hour Is $13

Question 112

Multiple Choice

The actual cost of direct labor per hour is $13.00.Two standard direct labor hours are allowed per finished good.During the current period,2,000 finished goods were produced using 3,800 direct labor hours.The direct labor efficiency variance is $1,300,unfavorable.Calculate the standard direct labor rate per hour.


A) $26.00
B) $6.50
C) $13.00
D) $10.00

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