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Based on the following,what is the total direct labor variance?
Intercollegiate Athletic Association
An organization that manages college and university level sports competitions and athlete standards in the United States.
College Sports
Athletic competitions or activities organized and engaged in by college or university students, often within athletic conferences or associations.
Football Teams
Groups of players organized to compete in football, a popular team sport globally with various formats including American football and association football (soccer).
American Cities
Urban areas within the United States characterized by significant populations, economic activities, and cultural landmarks.
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