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Furson Corporation makes a single product. In a recent period 6,500 units were made and there was an unfavorable labor efficiency variance of $26,000. Direct

Furson Corporation makes a single product. In a recent period 6,500 units were made and there was an unfavorable labor efficiency variance of $26,000. Direct labor workers were paid $8 per hour and total wages were $182,000. The labor rate variance was zero. The standard labor-hours per unit of output is closest to

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