Roman Mfg.'s July production involved actual direct labor costs of $41,514 for 3,400 direct labor hours. The budget for the July level of production called for 3,500 direct labor hours at $12.20 per hour, using a standard cost system.
1. Roman's labor rate variance for July is
2. Roman's labor efficiency variance for July is
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Roman Mfg.'s July production involved actual direct labor costs of $41,514 for 3,400 direct labor ho...
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