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4. Direct labor efficiency (hours) variance. a. $3,675.00 (F) b. $3,600.00 (F) c. $3,675.00 (U) d. $3,600.00 (U) e Some other amount.

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4. Direct labor efficiency (hours) variance. a. $3,675.00 (F) b. $3,600.00 (F) c. $3,675.00 (U) d. $3,600.00 (U) e Some other amount.

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