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Annapolis Company completes job #601 which has a standard of 640 labor hours at a standard rate of $19.60 per hour.The job was completed in

Annapolis Company completes job #601 which has a standard of 640 labor hours at a standard rate of $19.60 per hour.The job was completed in 660 hours and the average actual labor rate was $18.00 per hour.What is the labor efficiency (quantity) variance?A negative number indicates an favorable variance and a positive number indicates an unfavorable variance

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