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The total direct labor hourly cost is two hours multiplied by

The total direct labor hourly cost is two hours multiplied by

The direct labor hourly cost is $9 per hour and the standard direct labor time is two hours. The total direct labor hourly cost is two hours multiplied by $9 per hour, or $18, to produce one unit. The direct labor standard price to produce 30 units costing $18 each is $540..

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