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Midgley Corporation makes a product whose direct labor standards are 0.8 hours per unit and $25 per hour. In April the company produced 7,200 units using 5,260 direct labor-hours. The actual direct labor cost was $110,460 The labor efficiency variance for April Is: $33,540 U $33,540 F $12,500 U $12,500 F 62021 McGraw-Hill Education. A