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Midgley Corporation makes a product whose direct labor standards are 0.8 hours per unit and $31 per hour. In April the company produced 7,500 units

Midgley Corporation makes a product whose direct labor standards are 0.8 hours per unit and $31 per hour. In April the company produced 7,500 units using 5,500 direct labor-hours. The actual direct labor cost was $115,500.

The labor efficiency variance for April is:

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