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HW Co uses a standard costing system. One of its products requires five hours of unskilled labour which is paid at a rate of $4 per hour. During December, 2,500 of these products were made, which was 250 units below the budgeted level. The labour cost for the period was $52,444 and the number of hours worked was 13,250. What is the labour rate variance? Variance is $________ (Enter adverse variance with a minus sign.) |