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Harrison Inc

Question 103

Multiple Choice

Harrison Inc.has computed direct labor standards for the manufacture of its product to be 4 hours of labor per product at a cost of $15 per hour.During March,Harrison produced 45 products in 190 hours and incurred direct labor costs of $2,720.Harrison's direct labor efficiency variance was


A) $150 (F) .
B) $130 (U) .
C) $150 (U) .
D) $130 (F) .

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