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In Kaplan kit there is question like
actual hours work=10080
Paid costing=8770
Rate variance =706 adverse
Efficiency variance=256 favorable
Unit produce=5000
Standard production time per unit=?Two options that are very closely
2.07 and 2.08
The right answer is 2.08
I did many time and got answer 2.067 round off to 2.07
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