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2013
Pounds of laundry 160,000
Units of soap 1,600
Soap units per pound of laundry______
Price per unit soap $45.00
Productive hours worked 19,600
Productive hours per pound of laundry
Wage rate per productive hour $11.50
Total Cost Cost per pound_______
Patient days 80,000
Pound of laundry per patient day
Price Variances
Soap
Labor
Efficiency Variances
Soap
Labor
Volume Variances
Intensity Pure Volume
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