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Question 62

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[The following information applies to the questions displayed below.]
Roman Mfg.'s July production involved actual direct labor costs of $46,287 for 3,700 direct labor hours.The budget for the July level of production called for 3,800 direct labor hours at $12.50 per hour,using a standard cost system.
-With respect to labor costs,Roman's production manager is responsible for:


A) Any labor rate variance as well as any labor efficiency variance.
B) Only a labor rate variance.
C) Only a labor efficiency variance.
D) Only unfavorable labor variances.

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