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Chhom Corporation Makes a Product Whose Direct Labor Standards Are

Question 397

Multiple Choice

Chhom Corporation makes a product whose direct labor standards are 0.4 hours per unit and $19.00 per hour. In November the company produced 1,800 units using 760 direct labor-hours. The actual direct labor cost was $13,300.The labor efficiency variance for November is:


A) $700 Favorable
B) $760 Favorable
C) $760 Unfavorable
D) $700 Unfavorable

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