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AC 436 In-class Review Questions 1) The following are some variances that have been calculated: Labour Efficiency Variance 2,500 F Labour Price Variance 1,000 U Materials Price Variance 2,000 F Materials Quantity Variance 100 U Variable Overhead Efficiency Variance 250 U Variable Overhead Spending Variance 750 F . . Required: What might be causing these variances? Any concerns