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In a Certain Standard Costing System the Following Results Occurred

Question 53

Multiple Choice

In a certain standard costing system the following results occurred last period: labour rate variance,$1,000 U;labour efficiency variance,$2,800 F;and the actual labour rate was $0.20 more per hour than the standard labour rate.The number of actual direct labour hours used last period was:


A) 4,800.
B) 5,000.
C) 5,400.
D) 9,000.

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