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The actual direct labor wage rate is $8.50 and 4,500 direct labor hours were actually worked during the month. The standard direct labor wage rate

The actual direct labor wage rate is $8.50 and 4,500 direct labor hours were actually worked during the month. The standard direct labor wage rate is $8.00 and the standard quantity of hours allowed for the actual level of output was 5,000 direct labor hours what is the direct labor EFFICIENCY variance? What is the variable overhead EFFICIENCY variance?

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