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Tamsin Company’s standard direct labor rates in effect for the fiscal year ending June 30 and standard hours allowed for the output in April are as follows:  The wage rates for each labor class increased January 1 under the terms of a new union contract. The standard wage rates were not revised. The actual direct labor hours (DLH) and the actual direct labor rates for April were as follows:  What is the direct labor efficiency variance for Tamsin?A. $500 unfavorable. B. $325 unfavorable. C. $825 unfavorable. D. $325 favorable. |