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Polaco Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.4 hours per unit Standard direct labor rate $ 24.00

Polaco Corporation makes a product that has the following direct labor standards:

Standard direct labor-hours 0.4 hours per unit
Standard direct labor rate $ 24.00 per hour

In May the company produced 8,500 units using 3,220 direct labor-hours. The actual direct labor rate was $22.10 per hour.

The labor efficiency variance for May is:

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