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The following labor standards have been established for a particular product : Standard labor -hours per unit of output ....... 8.3 hours Standard labor rate...

The following labor standards have been established for a particular product : Standard labor -hours per unit of output ....... 8.3 hours Standard labor rate... $ 12.10 per hour The following data pertain to operations concerning the product for the last month : Actual hours worked Actual total labor cost ..... Actual output.. 6,100 hours $ 71,370 900 units What's the labor efficiency variance for the month ?

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