Hofbauer Incorporated has provided the following data concerning one of the products in its standard cost system. 
The company has reported the following actual results for the product for September:
The labor efficiency variance for the month is closest to:
Definitions:
Public Relations Problem
An issue that could negatively affect an organization's public image or relationships.
Negative Information
Details or facts that convey adverse, unfavorable, or detrimental qualities or outcomes, which can influence perceptions, decisions, or actions.
Negative Organizational News
Information regarding adverse events, decisions, or changes within an organization that might impact its stakeholders.
Indirect Format
An indirect format is a method of communication or arrangement of material that is not straightforward, often using suggestions or implications to convey a message.
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