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Roman Manufacturing's July production involved actual direct labor costs of $ 4 3 , 0 8 5 for 3 , 5 0 0 direct labor

Roman Manufacturing's July production involved actual direct labor costs of $43,085 for 3,500 direct labor hours. The budget for the July level of production called for 3,600 direct labor hours at $12.30 per hour, using a standard cost system. Roman's labor efficiency variance for July is:

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