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Brianna budgeted that she would use 2,500 labour hours in her department at an hourly rate of $20 per hour. However, the accounting records show

Brianna budgeted that she would use 2,500 labour hours in her department at an hourly rate of $20 per hour. However, the accounting records show 2,800 hours at $19 per hour. What is the labour cost variance?

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Round your answer to the nearest whole number.

Labour Cost Variance $

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