Pochard Paints manufactures artist's oil paints. Each 40 ml tube of paint requires 5 minutes of direct
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Pochard Paints manufactures artist's oil paints. Each 40 ml tube of paint requires 5 minutes of direct labor, and the standard labor rate is $9.00 per direct labor hour. In September, Pochard incurred 10,800 direct labor hours at a cost of $95,000 to produce 120,000 tubes of paint.
Required
Calculate Pochard's direct labor rate variance for September.
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