The standard direct labor cost per unit for a company was $20 ($10 per hour times two
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The standard direct labor cost per unit for a company was $20 ($10 per hour times two hours per unit). Actual direct labor costs during the period amounted to $37,600, 3,900 labor-hours were worked during the period, and 1,900 units were produced.
Compute the direct labor price and efficiency variances for the period. (Refer to Illustrationn19-4 for format.)
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