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18. (15 points) Par Company produces upscale golf bags and has determined the following direct cost. categories and budgeted amounts: a. Calculate the direct materials

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18. (15 points) Par Company produces upscale golf bags and has determined the following direct cost. categories and budgeted amounts: a. Calculate the direct materials price, efficiency and flexible budget variances. b. Provide a possible couse or driver for the direct materials price variance. Be specific. c. Calculate the direct labor price, efficiency, and flexible budget variances

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