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San Antonio Chair Inc. has direct labor cost standard of $14 per direct labor hour and an efficiency standard of 4 hours per chair.

San Antonio Chair Inc. has direct labor cost standard of $14 per direct labor hour and an efficiency standard of 4 hours per chair. The actual results for the period when 30 chairs were built were 130 direct labor hours at an actual cost of $1,340. What is the direct labor cost variance?

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