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Waterway Incasements manufactures protective cases for MP3 players. During November, the companys workers clocked 770 more direct labor hours than the flexible budget amount of

Waterway Incasements manufactures protective cases for MP3 players. During November, the companys workers clocked 770 more direct labor hours than the flexible budget amount of 25,130 hours to complete 109,100 cases for the Christmas season. All workers were paid $8.53 per hour, which was $0.45 more than the standard wage rate. Calculate Waterways direct labor efficiency variance. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

What is Direct labor efficiency variance?

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