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Marshall Company utiliza un sistema de costos estndar. Los costos indirectos variables se asignan en funcin de las horas de mano de obra directa. En

Marshall Company utiliza un sistema de costos estndar. Los costos indirectos variables se asignan en funcin de las horas de mano de obra directa. En el primer trimestre, Marshall tuvo una variacin de eficiencia favorable para los costos indirectos variables. Cul de los siguientes escenarios es una explicacin razonable para esta variacin?

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