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Please explain how I arrive to the answer. Annapolis Company completes job #601 which has a standard of 530 labor hours at a standard rate

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Annapolis Company completes job #601 which has a standard of 530 labor hours at a standard rate of $19.80 per hour. The job was completed in 620 hours and the average actual labor rate was $18.80 per hour. What is the labor efficiency (quantity) variance? A negative number indicates an favorable variance and a positive number indicates an unfavorable variance Your

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