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Walters Corporation spent $54500 and used 5200 hours of labor this period. The standard rate is $24 per hour and the standard rate is 2

Walters Corporation spent $54500 and used 5200 hours of labor this period. The standard rate is $24 per hour and the standard rate is 2 hours per unit. Walters Corp made 2600 units this period.

What is Walter Corp's labor usage variance?

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