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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. @

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. @ $13.20/hr.)$26.40per finished unitActual direct labor hours83,500hrs.Actual finished units produced41,700unitsActual cost of direct labor$1,111,880

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