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The following information describes a company's usage of direct labor in a recent period. Actual direct labor hours used (AH) Actual direct labor rate per

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The following information describes a company's usage of direct labor in a recent period. Actual direct labor hours used (AH) Actual direct labor rate per hour (AR) Standard direct labor rate per hour (SR) Standard direct labor hours for units produced (SH) 68,000 $16 $15 69,900 Compute the direct labor rate and efficiency variances for the period. Actual Cost Standard Cost

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