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Castilda Co manufactures toy robots. The company operates a standardmarginal costing system and values inventoryat standard cost.The following is an extract of a partly completed spreadsheet for calculating variances in month1  .Which formula will correctly calculate the direct labour efficiency variance in cell B18? A.= (C9*C4)- B13 B.=B13-(C9*C4) C.= (C9*C4)- (150,000*8) D.=(150,000-(C9*6))*8 (2 marks) |
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