Question: Using the standard unit costs that you computed in SE3 and the actual cost and usage data that follow, compute the direct labor rate and

Using the standard unit costs that you computed in SE3 and the actual cost and usage data that follow, compute the direct labor rate and direct labor efficiency variances.

Direct labor hours used................................. 11,000 hours

Total cost of direct labor.................................... $134,200

Number of good units produced........................ 21,000 units

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