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Question - SixthZ had planned to produce 1,400 board sets in 2020. It actually produced 1,300 board sets. The following table contains cost data for wood and direct labor related to SixthZ's production in 2020:
Standard Costs
Actual Costs
Wood
4.0 ft @ $10/ft
4,500 ft @ $9.50/ft
Direct Labor
2.5 hr @ $15/hr
2,400 hrs @ $16.50/hr
Required - Calculate the labor rate variance.
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