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The POL Consulting Company has the following professional labor costs for the most recent year: Budget Actual Total Clients 75 70 Total Professional Labor Hours

The POL Consulting Company has the following professional labor costs for the most recent year: Budget Actual Total Clients 75 70 Total Professional Labor Hours 4,500 4,340 Total Professional Labor Costs $450,000 $451,360 What is POL's labor efficiency variance for the most recent year?

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