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Bowie Sporting Goods manufactures sleeping bags. The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:
Direct material of 4.50 yards at $5.00 per yard
Direct labor of 2.00 hours at $19.00 per hour
Overhead applied per sleeping bag at $18
Question 1: Determine the labor quantity variance and round to the nearest whole dollar. Enter a favorable variance as a negative number. Enter an unfavorable variance as a positive number.
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