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The following data relate to product no. 33 of La Quinta Corporation: Direct labor standard: 5 hours at $16 per hour Direct labor used in

The following data relate to product no. 33 of La Quinta Corporation: Direct labor standard: 5 hours at $16 per hour Direct labor used in production: 46,000 hours at a cost of $745,200 Manufacturing activity: 8,500 units completed

The direct-labor rate variance is:

The direct-labor efficiency variance is:

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