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Chhom Corporation makes a product whose direct labor standards are 0.8 hours per unit and $37 per hour. In November the company produced 7,800 units

Chhom Corporation makes a product whose direct labor standards are 0.8 hours per unit and $37 per hour. In November the company produced 7,800 units using 5,740 direct labor-hours. The actual direct labor cost was $120,540.

The labor efficiency variance for November is:

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