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AAA, Inc. manufactures lead crystal glasses. The standard direct labor time is 0.6 hours per glass, at a cost of $18 per hour. The actual

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AAA, Inc. manufactures lead crystal glasses. The standard direct labor time is 0.6 hours per glass, at a cost of $18 per hour. The actual results for one month's production of 7,200 glasses were 0.3 hours per glass, at a cost of $12 per hour. Calculate the direct labor cost variance and the direct labor efficiency variance

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