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A company's standard direct labor cost for producing one unit of its product is $16 (2 hours at $8.00). The master budget for the year

A company's standard direct labor cost for producing one unit of its product is $16 (2 hours at $8.00). The master budget for the year was 1,100 units. Actual production was 1,000 units. Actual costs were $15,580 (1,900 hours at $8.20). 


The direct labor flexible budget variance was

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