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Hanson Inc. has the following direct labor standard to manufacture one Zippy: 1.5 standard...

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Accounting

Hanson Inc. has the following direct labor standard to manufacture one Zippy:

1.5 standard hours per Zippy at $12.00 per direct labor hour

Last week, 1,550 direct labor hours were worked at a total labor cost of $18,910 to make 1,000 Zippies.

Determine the efficiency variances.

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