Variable Cost Variances (L.0.1) : The standard direct labor cost per unit for a company was $16

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Variable Cost Variances (L.0.1) : The standard direct labor cost per unit for a company was $16 ($8 per hour times two hours per unit). Actual direct labor costs during the period amounted to $33.780. 4.100 labor hours were worked during the period, and 1,900 units were produced.

Required: Compute the direct labor price and efficiency variances for the period. (Refer to Illustration 19-5 for format.)

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