Question: Corporation makes a product whose direct labor standards are 0.8 hours per unit and $28 per hour. In April the company produced 7,350 units using

Corporation makes a product whose direct labor standards are 0.8 hours per unit and $28 per hour. In April the company produced 7,350 units using 5,380 direct labor-hours. The actual direct labor cost was $112,980.

The labor efficiency variance for April is:

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