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The Hudson Company has the following direct labour standard for its boat racks. 1.2 standard hours per boat rack at $10.00 per hour Last month,

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The Hudson Company has the following direct labour standard for its boat racks. 1.2 standard hours per boat rack at $10.00 per hour Last month, employees actually worked 2,500 hours at a total labour cost of $26,25 2,000 boat racks. Required: A. Calculate the Labour rate variance. B. Calculate the Labour efficiency variance

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