The following information describes a companys usage of direct labor in a recent period: Actual...

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Accounting

The following information describes a companys usage of direct labor in a recent period: Actual direct labor hours used 32,500 Actual rate per hour $18.00 Standard rate per hour $16.50 Standard hours for units produced 32,000 How much is the direct labor efficiency variance? Please show how the answer was attained:

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