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What is the direct labor efficiency variance

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Question - Perry Company gathered the following actual results for the current month:

Actual amounts:

Units produced                                         5,500

Direct labor cost (1 0,000 hours)                $53,000

Budgeted production and standard costs were:

Budgeted production                                 4,600

Direct labor                                              4 hrs/unit at $9.50!hr.

Required - What is the direct labor efficiency variance?

Reference no: EM131761710

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