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A company operates a standard absorption costing system Budgeted actual production 29000 26000 direct labour hour per unit:3 and 2.8 direct labour cost per hour:

A company operates a standard absorption costing system

Budgeted actual

production 29000 26000

direct labour hour per unit:3 and 2.8

direct labour cost per hour: 10 and 10.40

The labour efficiency for the period was

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