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| A company produces widgets with budgeted standard direct materials of 2 pounds per widget at $5 per pound. Standard direct labor was budgeted at 0.5 hour per widget at $15 per hour. The actual usage in the current year was 25,000 pounds and 3,000 hours to produce 10,000 widgets. What was the direct labor usage variance? A. $30,000 favorable. B. $25,000 favorable. C. $25,000 unfavorable. D. $30,000 unfavorable. |