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Question

Sanchez Company's output for the current period was assigned a $418,000 standard direct labor cost. The direct labor variances included a $10,450 unfavorable direct labor rate variance and a $4,180 favorable direct labor efficiency variance. What is the actual total direct labor cost for the current period?

  • $428,450.
  • $424,270.
  • $411,730.
  • $403,370.
  • $432,630.

 

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