Are You Playing to Win?, LLC, a manufacturer of motivational wall art uses standard costing...

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Accounting

Are You Playing to Win?, LLC, a manufacturer of motivational wall art uses standard

costing for the single product the company makes and sells. The following data are

for the month of October:

Standard Cost per DL

hour

$8

Actual DL hours logged

3,800

Labor Efficiency Variance

$1,600 F

DL input ratio

2 hours per unit

Total Labor Variance

$680 U

The total number of units produced during October was?

Why do we use DL variance to find out total number of units produced that DM Variance?

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