Based on the standard set by Tish Company, 5,500 direct labor hours should have been used in

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Based on the standard set by Tish Company, 5,500 direct labor hours should have been used in production this period at a cost of $ 20 per hour. The actual results indicate that 5,400 hours were used at a total cost of $ 113,400. What are the direct labor price and direct labor usage variances?
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