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The calculation for the standard direct labor cost is

▸ actual wage rate per direct labor hour × actual quantity of direct labor hours.

▸ standard wage rate per direct labor hour × standard quantity of direct labor hours.

▸ actual wage rate per direct labor hour × standard quantity of direct labor hours.

▸ standard wage rate per direct labor hour × actual quantity of direct labor hours.
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Managerial Accounting

Managerial Accounting


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