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Healthy Habits Co. manufactures dietary supplements. The company uses standard costing. The standard direct labor cost per unit is $8.50 based on 1 hour of

Healthy Habits Co. manufactures dietary supplements. The company uses standard costing. The standard direct labor cost per unit is $8.50 based on 1 hour of labor at $8.50 per hour. During the month, 2,000 hours were worked at an actual rate of $9.00 per hour. Calculate the labor rate variance and the labor efficiency variance.

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