QUESTION 39 Bear Company has set the following standards for the production of one unit of output: Direct labor: 4 hours at $7.00 per hour = $28 per unit. During June, actual production amounted to 420 units of output. Actual direct labor hours worked were 1,720 hours and total direct labor costs were $12,212 The labor efficiency variance for June is: $ 452 F $ 284 U @ $1,680 U $ 280 U QUESTION 40 All other things the same, which of the following would increase residual income? Decrease in operating assets. U Decrease in net operating income. Increase in minimum rate of return. Increase in operating assets