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Bartels Corp

question 129

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Bartels Corp. produces woodcarvings. It takes 2 hours of direct labor to produce a carving. Bartels' standard labor cost is $12 per hour. During August, Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376. What is Bartels' labor rate variance for August?


Definitions:

Structurally

Relating to, or forming the fundamental structure of something.

Phonemically

Relating to phonemes, the minimal sound elements in a language that serve to differentiate words from one another.

Phonemic Encoding

It's a process in cognitive psychology where sounds of language are converted into mental representations of those sounds to be stored and recalled from memory.

Semantic Encoding

This is a process of encoding sensory input that has particular meaning or can be applied to a context, rather than merely identifying sensory data.

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