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The standard direct labor cost for producing one unit of

Question - Last month, 13,000 units were produced and 80,500 direct labor hours were actually worked at a total cost of $1,350,000. The standard direct labor cost for producing one unit of product is 6 direct labor hours at a standard rate of pay of $15. The direct labor quantity variance was

$142,500 unfavorable.

$142,500 favorable.

$ 37,500 favorable.

$37,500 unfavorable.

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