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The direct labor standards for a product manufactured at Whintler Co. are 0.6 hours per...

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Accounting

The direct labor standards for a product manufactured at Whintler Co. are 0.6 hours per unit and $23 per hour. In September the company produced 7,100 units using 3,760 direct labor-hours. The actual direct labor cost was $78,960.
The labor efficiency variance for September is:
Multiple Choice
$11,500U
$19,020U
$11,500F
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