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Ishgard Crystalware manufactures shot glasses. The standard direct labor time is .6 hour per glass at a cost of $12 per hour. The actual results

Ishgard Crystalware manufactures shot glasses. The standard direct labor time is .6 hour per glass at a cost of $12 per hour. The actual results for one month's production of 3,000 glasses were .3 hours per glass, at a cost of $14 per hour. What is the direct labor efficiency variance

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