Question: Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period. Direct labor standard (4 hrs.
| Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period. |
| Direct labor standard (4 hrs. @ $7.05/hr.) | $28.20 per unit |
| Actual hours worked | 12,300 |
| Actual rate per hour | $7.40 |
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