Chhom corporation makes a product whose direct labor standards are0.8 hour per unit and $34...

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Accounting

Chhom corporation makes a product whose direct labor standards are0.8 hour per unit and $34 per hour. In November the company produced 7,650 units using 5,620 direct labor-hours. The actual direct labor cost was $118,020.

The labor efficiency variance for November is:

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