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A job was budgeted to require 4 hours of labor per unit at $10.00 per hour. The job consisted of 6,300 units and was completed in 23,200 hours at a...

A job was budgeted to require 4 hours of labor per unit at $10.00 per hour. The job consisted of 6,300 units and was completed in 23,200 hours at a total labor cost of $256,200. What is the direct labor rate variance?

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