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    Labour Variances & Labour Efficiency

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    Standard labor hours per unit of output: 2.8
    standard labor rate per hour: 11.50

    operations for the last month:
    actual hours worked: 6900
    actual total labor cost: 80,385
    actual output: 2300 units

    What is the labor variance for the month?

    What is the labor efficiency rate for the month?

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    Solution Preview

    Direct labor rate variance = Actual direct labor-hrs x(Actual ...

    Solution Summary

    Labour Variances & Labour Efficiency are assessed.