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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 (2.50 hours @

Fletcher Company collected the following data regarding production of one of its products. Compute the direct labor efficiency variance. Direct labor standard (2.50 hours @ $17.60/hour) $ 44.00 per finished unit Actual direct labor hours 87,100 hours Actual finished units produced 34,700 units Actual cost of direct labor $ 1,541,800

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