Actual direct labor cost
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The following information pertains to Bates Company's direct labor for March:
Standard direct labor-hours 21,000
Actual direct labor-hours 20,000
Favorable direct labor rate variance $8,400
Standard direct labor rate per hour $6.30
What was Bates' total actual direct labor cost for March?
$117,600
$134,000
$118,000
$134,400
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This provides the steps to calculate the actual direct labor cost
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