Which one of the following is most likely to be the explanation for an adverse materialusage variance?
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10 .A company operating a standard costing system has the following direct labour standards perunit for one of its products:4 hours at $12·50 per hourLast month when 2,195 units of the product were manufactured, the actual direct labour costfor the 9,200 hours worked was $110,750.What was the direct labour rate variance for last month?
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