Evaluate the cause of labor efficiency variance

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The following labor standards have been established for a particular product:

Standard Labor - hours per unit of output            3.00 hours
Standard Labor rate                                      $ 11.45 per hour

The Following Data pertain to operations concerning the product for the last month:

Actual Hours Worked        8,200 hours
Actual Total Labor Cost          $ 91,120
Actual Output                      1,350 units

Problem 1: Determine the variance and evaluate the cause of labor efficiency variance for the month.

Reference no: EM132808949

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