Headsound manufactures headphone cases. During September $2024,$ the company produced and sold $108,000$ cases and recorded the following cost data:

Read the requirements.

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Requirement $1.$ Compute the cost and efficiency variances for direct materials and direct labor.

Requirement $2.$ For manufacturing overhead, compute the variable overhead cost and efficiency variances and the fixed overhead cost and volume variances. $H=$ variable overhead.$)$

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