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Standard rate per direct labor-hour Standard direct labor-hours for each unit produced Units manufactured Actual direct labor-hours worked during the month Total actual variable manufacturing
Standard rate per direct labor-hour Standard direct labor-hours for each unit produced Units manufactured Actual direct labor-hours worked during the month Total actual variable manufacturing overhead 1,000 3,300 $6,600 Knowledge Check 01 Assume that direct labor-hours is used as the overhead allocation base. What is the variable overhead efficiency variance? $300 F $300 U $600 F $600 U
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