employees who have been with the company for a very long time and others who are new and inexperienced. (Click the icon to view more information.) Read the Requirement 1. For the construction department, calculate the price and efficiency variances for the wood and the price and efficiency variances for direct manufacturing labor. Price variance Efficiency variance Requirements Data table 1. For the construction department, calculate the price and efficiency variances for the wood and the price and efficiency variances for direct manufacturing labor. Because of the nature of the wood, workers must work around flaws in the materials. Colin does not store inventory, and buys the wood as he receives an order. Actual and standard data for the construction department for September 2020 are shown below: 2. Record the journal entries for the variances incurred. 3. Discuss logical explanations for the combination of variances that the construction department of Senior Corn Hole experienced