The following data relates to QA firm.
Cost standards: 
Actual results:
7800 units were produced. 
Calculate the direct labour rate variance.
Definitions:
Beginning
The starting point or initial state of an event, process, or accounting period.
Released
Typically refers to products, information, or software being made available to the public or to a specific group.
Present Value
The current worth of a future sum of money or stream of cash flows given a specified rate of return.
Annual Cost Savings
The reduction in total expenses achieved during a fiscal year, often as a result of process improvements or budget adjustments.
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