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The following data are collected from Jordan Company related to its cost information. Actual input actual prices Direct material Direct labor $300,000 $135,000 320,000 130,000

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The following data are collected from Jordan Company related to its cost information. Actual input actual prices Direct material Direct labor $300,000 $135,000 320,000 130,000 Actual input-standard prices Standard input allowed for actual output standers prices 330,000 120,000 The efficiency variance for direct labor equal

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