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The standard labor cost in the production of a pair of Tukor Brand athletic shoes is .40 hours at $13.00 per hour. During the month

The standard labor cost in the production of a pair of Tukor Brand athletic shoes is .40 hours at $13.00 per hour. During the month of June, 25,000 pairs were produced. Actual labor costs were $111,700 for 8,200 hours. Compute the labor rate and labor efciency variances for the month of June.

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