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The following information describes a companys usage of direct labor in a recent period Actual Direct Labor hours used. 44,000 Actual rate per hour. $20

The following information describes a companys usage of direct labor in a recent period
Actual Direct Labor hours used. 44,000
Actual rate per hour. $20
Standard rate per hour. $18
Standard Hours for unit produced. 42,000
How much is the direct labor efficiency variance?

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