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The following labor standards have been established for a particular product:
Standard labor-hours per unit of output ............. 8.0 hours
Standard labor rate .............................................. $13.10 per hour
The following data pertain to operations concerning the product for the last month:
Actual hours worked ............ 4,000 hours
Actual total labor cost ........... $53,000
Actual output ........................ 400 units
Question 1: Calculate the Labour Rate and Efficiency Variance. Explain your answer (Show workings clearly)
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