The following information describes a manufacturing company's usage of direct labor in the last quarter: • Actual direct labor hours used: 35,000 . Actual rate per hour: $25 • • Standard rate per hour: $22 Standard hours for units produced: 34,000 How much is the direct labor price variance? A) $105,000 favorable B) $105,000 unfavorable C) $102,000 favorable D) $102,000 unfavorable
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