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Business, 16.04.2021 04:40 blueflu5120

Hardigree Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.3 hours per unit Standard direct labor rate $ 23.00 per hour In May the company's budgeted production was 8,900 units, but the actual production was 8,800 units. The company used 2,820 direct labor-hours to produce this output. The actual direct labor cost was $70,218. The labor efficiency variance for May is:

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