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Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. Direct labor standard (2.00 hrs. @

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Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. Direct labor standard (2.00 hrs. @ $15.60/hr.) $4 31. 20 per finished unit 87,000 hrs. 43,300 units $1,361,960 Actual direct labor hours Actual finished units produced Actual cost of direct labor

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