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The following labor standards have been established for a particular product: Standard labor-hours per unit of...

The following labor standards have been established for a particular product:

Standard labor-hours per unit of output 9.2 hours
Standard labor rate $ 13.00 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked 7,000 hours
Actual total labor cost $ 88,200
Actual output 950 units

What is the labor efficiency variance for the month?

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