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The following data relate to direct labor costs for the

Problem

The following data relate to direct labor costs for the current period:

Standard costs 36,000 hours at $22.00
Actual costs 35,000 hours at $23.00

What is the direct labor time variance?

a. $35,000 unfavorable
b. $22,000 favorable
c. $36,000 unfavorable
d. $23,000 favorable.

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Accounting Basics: The following data relate to direct labor costs for the

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