Labor variances Merlin Company uses three types of labor in the production of its long-span welded trusses.
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Labor variances Merlin Company uses three types of labor in the production of its long-span welded trusses. Critical welds are performed by master welders, and less critical welds by journeymen. Cutting, temporary fastening, and other tasks are done by apprentices. The standards for one size of truss are as follows:
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