Given below are the following notations and their respective meanings: nju7 AH = actual direct labor hours
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Given below are the following notations and their respective meanings: nju7 AH = actual direct labor hours SHA = standard direct labor hours allowed for actual production AR = actual rate SR = standard rate Which formula represents the calculation of the direct labor-efficiency variance? a SR(AH — SHA)
b AR(AH — SHA)
c AH(AR — SR)
d SHA(AR — SR)
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