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You have been given the following information about the production of Usher Co., and are asked to provide the plant manager with information for a

You have been given the following information about the production of Usher Co., and are asked to provide the plant manager with information for a meeting with the vice president of operations.

How many actual direct labor hours were worked during the period? (need this answer please)

Standard Cost Card
Direct materials (8 pounds at $5 per pound) $40.00
Direct labor (0.70 hours at $10) 7.00
Variable overhead (0.70 hours at $3 per hour) 2.10
Fixed overhead (0.70 hours at $7 per hour) 4.90
$54.00

The following is a variance report for the most recent period of operations.

Variances

Costs

Total Standard Cost

Price

Quantity

Direct materials $409,600 $8,378 F $9,300 U
Direct labor 71,680 3,869 U 5,700

U

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