Dandelion Ltd has a standard direct labour cost for the production of one packet of Pickup based

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Dandelion Ltd has a standard direct labour cost for the production of one packet of Pickup based on 1 labour hour at $10 per hour. The production of 12 000 packets of Pickup required 1.25 hours paid at $8.50 per hour. 


Required

Calculate the direct labour efficiency and rate variances for 12 000 packets of Pickup.

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