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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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