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Crane Company produces a hover board, which has standard requirements of two hours per board at a direct labor rate per hour of $18. In
Crane Company produces a hover board, which has standard requirements of two hours per board at a direct labor rate per hour of $18. In the last quarter, 2240 hover boards were produced using 4600 direct labor hours at rate of $19.00 per hour. The direct labor (DL) efficiency variance for last quarter was
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