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Harker Industries is a leading manufacturer of baseballs. Each baseball requires 5 minutes of direct labor time to complete. Harker used Harker used 35,225 direct

Harker Industries is a leading manufacturer of baseballs. Each baseball requires 5 minutes of direct labor time to complete. Harker used Harker used 35,225 direct labor hours in July to produce 420,000 baseballs. Harkers standard labor rate is $15 per direct labor hour, and the actual labor rate in July was $15.20. Calculate Harkers direct labor efficiency variance for July.

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