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A manufacturing company's standard labor cost to produce one unit of a product is 13 hours at $19 per hour. During a period, 13,000 units

A manufacturing company's standard labor cost to produce one unit of a product is 13 hours at $19 per hour. During a period, 13,000 units were produced with actual labor costs amounting to $221,000. Analyze the labor rate variance and labor efficiency variance separately, utilizing detailed analysis to identify the factors influencing labor cost variations and productivity levels. Develop recommendations for improving labor cost control and productivity levels based on the variance analysis findings.

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