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Concord Incasements manufactures protective cases for MP3 players. During November, the company's workers clocked 830 more direct labor hours than the flexible budget amount of

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Concord Incasements manufactures protective cases for MP3 players. During November, the company's workers clocked 830 more direct labor hours than the flexible budget amount of 25,620 hours to complete 112,600 cases for the Christmas season. All workers were paid $9.03 per hour, which was $0.47 more than the standard wage rate. Calculate Concord's direct labor efficiency variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct labor efficiency variance

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