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Swan Company Has a Direct Labor Standard of 15 Hours

Question 15

Multiple Choice

Swan Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $14 per hour. During March, employees worked 13,100 hours. The direct labor rate variance was $9,170 favorable, the direct labor efficiency variance was $15,400 unfavorable. How many units were produced?


A) 873 units
B) 655 units
C) 1,100 units
D) 800 units

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