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If 40000 labor-hours were worked and the standard wage rate

In a recent period, 13,000 units were produced, and there was a favorable labor efficiency variance of $23,000. If 40,000 labor-hours were worked and the standard wage rate was $13 per labor-hour, what would be the standard hours allowed per unit of output? Please show how to calculate.

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Cost Accounting: If 40000 labor-hours were worked and the standard wage rate

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