Question: Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares, at a standard cost of $ 3 0 $ 3

Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares, at a standard cost of
$ 30$30
an hour. During the most recent year,
520520
returns were completed with the labor cost totaling
$ 43 comma 200$43,200.
The actual labor cost was
$ 36$36
per hour during that period. The actual number of labor hours was
1 comma 2001,200.
What is the direct labor cost variance

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