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When Bradley Inc. purchased Carlton Manufacturing, Bradley had to hire and train a new staff of assembly workers. (Apparently, they fired all the previous workers?).

When Bradley Inc. purchased Carlton Manufacturing, Bradley had to hire and train a new staff of assembly workers. (Apparently, they fired all the previous workers?). The new workers were paid $20 per hour, worked a total of 7,600 hours, and produced 1,700 units. Bradley budgeted for a standard labor rate of $26/hour and 2.25 direct labor hours per unit. What is the direct labor efficiency variance for the Carlton division?

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