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Are You Playing to Win?, LLC, a manufacturer of motivational wall art uses standard
costing for the single product the company makes and sells. The following data are
for the month of October:
Standard Cost per DL
hour
$8
Actual DL hours logged
3,800
Labor Efficiency Variance
$1,600 F
DL input ratio
2 hours per unit
Total Labor Variance
$680 U
The total number of units produced during October was?
Why do we use DL variance to find out total number of units produced that DM Variance?
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