The supervisor of the cost department has just conferred with you concerning the variance analysis of direct labour for the month just ended.As she talked,you wrote feverishly,but you weren't able to record all the information she gave you before she dashed off muttering something about "another brush fire to put out." Your efforts are shown below: 
Required:
a)To redeem yourself,complete the form above,adding numbers and labels.(The usual notations,AH,SH,AR,SR,etc. ,may be used where appropriate. )
b)If you know that 18 minutes of labour is standard per unit of production,how many units were produced?
Definitions:
After-Tax Discount Rate
The rate used to discount future cash flows to their present value, taking into account the effects of taxes.
Straight-Line Depreciation
A method of calculating depreciation of an asset by evenly spreading its cost over the expected useful life.
After-Tax Discount Rate
The rate used to discount future cash flows to their present value after accounting for the effects of taxes, reflecting the net cost of capital to the company.
Income Tax Rate
The percentage at which an individual or corporation is taxed on their income, which can vary by income level and jurisdiction.
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