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A manufactured product has the following information for June. Compute the ( 1 ) direct labor rate variance and ( 2 ) direct labor efficiency

A manufactured product has the following information for June.
Compute the (1) direct labor rate variance and (2) direct labor efficiency variance. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Round "Rate per hour" answers to 2 decimal places.)
AH = Actual Hours
SH = Standard Hours
AR= Actual Rate
SR= Standard Rate
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