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Quartz Co. budgets to make 75,000 standard units of output during a budget period of 375,000 hours. Actual output during the period amounted to 90,000

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Quartz Co. budgets to make 75,000 standard units of output during a budget period of 375,000 hours. Actual output during the period amounted to 90,000 units, which took 435,000 hours to produce. Calculate the efficiency ratio. Select one: a. 120% b. 116% c. 103% d. 86%

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