Question: The per unit standards for direct labor are 2 direct labor hours per unit at $12 per hour. If the actual direct labor payroll cost

 The per unit standards for direct labor are 2 direct labor

The per unit standards for direct labor are 2 direct labor hours per unit at $12 per hour. If the actual direct labor payroll cost was $24576 for 1960 direct labor hours worked to produce 1120 units, the total direct bbor variance is $980 unfavorable. $2304 favorable. $2304 untavorable $1008 unfavorable

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