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Marigold Incasements manufactures protective cases for MP3 players. During November, the companys workers clocked 850 more direct labor hours than the flexible budget amount of

Marigold Incasements manufactures protective cases for MP3 players. During November, the companys workers clocked 850 more direct labor hours than the flexible budget amount of 25,370 hours to complete 108,600 cases for the Christmas season. All workers were paid $9.00 per hour, which was $0.50 more than the standard wage rate. Calculate Marigolds direct labor efficiency variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct labor efficiency variance =

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