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Ally Mfg. uses a standard cost system and its July production of 1,800 units involved actual direct labor costs of $242,000 for 5,500 hours worked (AQ) . The budget for July called for production of 2,000 units with 6,000 direct labor hours at $40.00 per hour (SP) .
Ally's direct labor efficiency variance for July, to the nearest dollar, was:
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A machine designed to convert energy into useful mechanical motion to power vehicles, generators, and other devices.
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