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Midgley Corporation makes a product whose direct labor standards are 0.8 hours per unit and $22 per hour. In April the company produced 7,050 units

Midgley Corporation makes a product whose direct labor standards are 0.8 hours per unit and $22 per hour. In April the company produced 7,050 units using 5,140 direct labor-hours. The actual direct labor cost was $107,940. The labor efficiency variance for April is:

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