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A company uses standard costing and produces a single product. It provides the following information for the month of October about labor standards, cost,

 

A company uses standard costing and produces a single product. It provides the following information for the month of October about labor standards, cost, and use: Labor Standards: Standard labor hours per unit: 12 hours per unit Standard wage rate: $24 per labor hour Actual labor cost and use for the month of October: Actual direct labor hours used: 10,160 labor hours Actual wage rate: $24.30 per labor hour Planned and Actual Production for October: Actual production level: 1090 units Budgeted production level: 1300 units . Calculate the labor efficiency (quantity) variance for the month of October. (Enter your answer as a positive number - you will indicate whether this variance is favorable or unfavorable in the next question.)

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