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A product's standard cost card specifies that a unit of the product requires 4 direct labor-hours. During September, 3,350 units were made, which was 150 units less than budgeted. The total budgeted direct labor cost for September was $117,600. The direct labor cost incurred during September was $111,850 and 13,450 direct labor-hours were worked.The labor efficiency variance for the month was:
Basement Membrane
A slim, compact extracellular matrix layer that divides epithelial or endothelial cells from the connective tissue beneath, crucial for tissue renewal, filtration, and communication between cells.
Epithelium
Layers of cells covering internal and external surfaces of the body, including skin, glands, and digestive tract linings.
Major Manifestations
Principal signs or symptoms indicating the presence of a disease or condition.
Inflammation
A biological response to harmful stimuli, such as pathogens or damaged cells, characterized by redness, swelling, heat, and pain.
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