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The following labor standards have been established for a particular product: Standard labor-hours per unit of output10.3hoursStandard labor rate$14.10per hour The following data pertain to

The following labor standards have been established for a particular product:

Standard labor-hours per unit of output10.3hoursStandard labor rate$14.10per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked8,100hoursActual total labor cost$110,970Actual output900units

What is the labor efficiency variance for the month?

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