A job was budgeted to require 7 hours of labor per unit at $10.00 per hour. The job consisted of 6,300 units and was completed in 41,100 hours at a total labor cost of $445,900. What is the direct labor efficiency variance

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Lauer corporation uses the periodic inventory system and has provided the following information about one of its laptop computers: date transaction number of units cost per unit 1/1 beginning inventory 210 $ 910 5/5 purchase 310 $ 1,010 8/10 purchase 410 $ 1,110 10/15 purchase 255 $ 1,160 during the year, lauer sold 1,025 laptop computers. what was cost of goods sold using the lifo cost flow assumption?