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Annapolis Company completes job #601 which has a standard of 560 labor hours at a standard rate of $18.60 per hour. The job was completed

Annapolis Company completes job #601 which has a standard of 560 labor hours at a standard rate of $18.60 per hour. The job was completed in 510 hours and the average actual labor rate was $18.50 per hour. What is the labor efficiency (quantity) variance? Enter as a negative number to indicate a favorable variance and enter as a positive number to indicate a unfavorable variance.

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