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Use the following data to find the direct labor efficiency variance if the company produced 3 , 5 0 0 units during the period. Direct

Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period.
Direct labor standard (4 hours @ $7.00/hour) $ 28.00 per unit
Actual hours worked 11,950
Actual rate per hour $ 7.50

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