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Standard Cost System Labor Variance

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Standard cost system labor variance
The following computations of March labor variances for Sam's Supply Company are incomplete. The missing items are labeled (a) through (d).
Labor rate variance = 4,800 hours x [(a) - $8.50] = $350 favorable
Labor efficiency variance = (b) x [(c) - 5,000 hours] = $(d)
On the appropriately labeled line, identify each missing item by name (a through c) and show the missing value (a through d). Show supporting computations in the space provided.
(a) _________________________ $________________
(b) _________________________ $________________
(c) _________________________ ____________________ hours
(d) $_______________ F or U (Circle the correct term.)
(e) During March, the supervisor left for vacation without arranging for a replacement. Which variances would have been most affected by this situation? _________________________ Computations

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(a) Standard rate: 8.57
(b) St...

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