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The following labor standards have been established for Product D: Amount Description Standard labor hours per unit of output Standard labor rate 12 hours $15.50 per hour The following data pertain to actual operations concerning Product D for the last month: Description Amount Actual hours worked ||2,960 hours Actual total labor cost $49,728 Actual output 260 units Question Select Your Answer What is the labor efficiency variance for the month? What is the labor rate variance for the month