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14. (15 points) Using the following performance data, calculate the volume adjusted labor rate variance and volume adjusted efficiency variance. The department is considered

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14. (15 points) Using the following performance data, calculate the volume adjusted labor rate variance and volume adjusted efficiency variance. The department is considered 20% variable. Salaries Payroll Hours Service Volume Actual 430,200 Budget 454,300 17,000 15,000 5,600 8,520

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