Sheffield Incasements manufactures protective cases for MP3 players. During November, the company's workers clocked 760 more direct labor hours than the flexible budget amount of 25,520 hours to complete 104,100 cases for the Christmas season. All workers were paid $9.32 per hour, which was $0.48 less than the standard wage rate. Calculate Sheffield's direct labor efficiency variance. Direct labor efficiency variance e Textbook and Media Save for Later Attempts: 0 of 3 used Submit