Question: Standard hours 0 . 5 0 hours Standard Rate $ 2 5 . 7 0 per hour The company has reported the following actual results

Standard hours0.50 hours
Standard Rate $25.70 per hour
The company has reported the following actual results for the product for September
Atual output 6,400 units
Actual direct labour-hours 3.268 hours
Actual direct labour cost $86,602
Required:
Calculate the labour rate variance.
calculate the labour efficiency variance

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