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Joe Malay Received the Following Report on the Division's Operation

question 55

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Joe Malay received the following report on the Division's operation for the month of August:
Direct labor rate variance = $25,000 unfavorable.Direct labor efficiency variance = $70,000 (?) The standard calls for 3 direct labor hours per unit of output at $28 per labor hour.The standard direct labor hours for the units manufactured is 20 percent more than the total direct labor hours actually worked in August.How many units of the product were produced in August?


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