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Firestone adopts a standard cost system, which specifies that each brake repair uses a standard of 2 direct labor hours per brake repair and each

Firestone adopts a standard cost system, which specifies that each brake repair uses a standard of 2 direct labor hours per brake repair and each technician's standard wage is $28.50 per hour. In April, technicians in Firestone spend a total of 8,890 direct labor hours (paid $190,400) and performed 4760 brake repairs. Compute the direct labor efficiency variance.

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