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Question - The Lands Company has developed standards for labor. During June, 75 units were scheduled and 100 were produced. Data related to labor are:
Standard hours allowed--- 3 hours per unit
Standard wages allowed--- $4.00 per hour
Actual direct labor --- 310 hours (total cost $1,209)
What is the labor rate variance for June?
a. $30 unfavorable
b. $31 favorable
c. $31 unfavorable
d. $30 favorable
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