Dvorak Company produces a product that requires three standard hours
Dvorak Company produces a product that requires three standard hours per unit at a standard hourly rate of $ 17 per hour. If 1,000 units required 2,800 hours at an hourly rate of $ 16.50 per hour, what is the direct labor?
(a) Rate variance,
(b) Time variance,
(c) Cost variance?

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