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Delve into the direct labor variance analysis at Tesla Inc.'s Gigafactory, examining the causes and implications of both labor rate and efficiency variances. Utilize actual

Delve into the direct labor variance analysis at Tesla Inc.'s Gigafactory, examining the causes and implications of both labor rate and efficiency variances. Utilize actual data: standard labor cost per hour of $20 and actual labor cost per hour of $25, with a standard labor hour per unit of 2. Evaluate the impact of deviations from standard labor performance on overall production costs.

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