Bartley Companys standard labor cost per unit of output is $20 (2 hours $10 per hour).

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Bartley Company’s standard labor cost per unit of output is $20 (2 hours × $10 per hour). During August, the company incurs 2,100 hours of direct labor at an hourly cost of $10.50 per hour in making 1,000 units of finished product. Compute the total, price, and quantity labor variances.

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