Board Company's direct labor information for February is as follows: Direct labor hours worked (AQ) 34,500 Standard direct labor hours for units manufactured (SQ) 36,500 Unfavorable direct labor rate va

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Board Company's direct labor information for February is as follows:

 

Direct labor hours worked (AQ) 34,500
Standard direct labor hours for units manufactured (SQ) 36,500
Unfavorable direct labor rate variance $ 13,800
Total payroll for direct labor $ 469,200

 

The total direct labor flexible-budget variance in February was

 

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