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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