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The following labor standards have been established for a particular product: standard labor hours per unit of output 4.3 hoursstandard labor rate $ 20.10 per hourthe following data pertain to operations concerning the product for the last month: actual hours worked 6,900 hoursactual total labor cost $ 139,380actual output 1,500 unitsrequired: a. what is the labor rate variance for the month? b. what is the labor efficiency variance for the month?
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