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Direct labor variances...

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2014-12-18 14:21:26

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To help control operations, Sisyphus Company developed a standard costing system in its job shop. Data for a recent job follows:

Standard direct labor hours: 950

Standard labor dollars: $1,900

Standard units produced: 380

Actual direct labor hours: 920

Actual labor dollars: $1,850

Acutal units produced: 380

Calculate the direct labor price and efficiency variances and determine whether they are favorable or unfavorable.


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