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Crane Incasements manufactures protective cases for MP 3 players. During November, the company s workers clocked 7 2 0 more direct labor hours than the

Crane Incasements manufactures protective cases for MP3 players. During November, the companys workers clocked 720 more direct labor hours than the flexible budget amount of 25,900 hours to complete 109,700 cases for the Christmas season. All workers were paid $8.63 per hour, which was $0.47 less than the standard wage rate.
Calculate Cranes direct labor efficiency variance.

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