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The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 3 5 , 0 0 0

The following information describes a company's usage of direct labor in a recent period:
Actual direct labor hours used
35,000
Actual rate per hour
$21.00
Standard rate per hour
$10.00
Standard hours for units produced
25,000
How much is the direct labor efficiency variance?

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