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Southern Company is manufacturing 5000 units for the period. The following are actual and standard direct labour information: Required: A - Based on the information

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Southern Company is manufacturing 5000 units for the period. The following are actual and standard direct labour information: Required: A - Based on the information above, what is the direct labour efficiency variance? (3) mark) B - Identify some possible reasons that make employees take actions to make direct labour efficiency variance favourable. ( 2 mark)

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