Current Attempt in Progress Vaughn Incasements manufactures protective cases for MP3 players. During November, the company's workers clocked 870 more direct labor hours than the flexible budget amount of 25,070 hours to complete 109,800 cases for the Christmas season. All workers were paid $9.12 per hour, which was $0.58 less than the standard wage rate. Calculate Vaughn's direct labor efficiency variance. Direct labor efficiency variance $ eTextbook and Media