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The following labor standards have been established for a...

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Accounting

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The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 10.2 hours $14.00 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 8,000 hours $108,800 900 units What is the labor efficiency variance for the month

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