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Biery Corporation makes a product with the following standard costs: The company produced 4, 100 units in April using 5, 380 liters of direct material and 2, 610 direct labor-hours.During the month, the company purchased 6, 000 liters of the direct material at $5.80 per liter.The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $2.90 per hour. The company applies variable overhead on the basis of direct labor-hours.The direct materials purchases variance is computed when the materials are purchased.
The labor efficiency variance for April is:
Positive Communication
A method of exchange that promotes mutual respect, clarity, and constructive feedback, often leading to effective and harmonious interactions.
Medical Assistant
A health care professional who performs administrative and clinical tasks to support the work of physicians and other health professionals.
Physician
A medical professional who is qualified to diagnose and treat illnesses, diseases, injuries, and other physical and mental impairments in humans.
Patient
Someone under the care or treatment of healthcare practitioners.
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