The following labor standards have been established for a particular product:
Standard labor-hours per unit of output 8.4 hours
Standard labor rate $12.20 per hour
The following data pertain to operations concerning the product for the last month:
Actual hours worked 6,200 hours
Actual total labor cost $73,160
Actual output 950 units
Required:
What is the labor efficiency variance for the month?
Answers: 2
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The following labor standards have been established for a particular product:
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