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Ally Mfguses a Standard Cost System and Its July Production of of 1,800

question 27

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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.The budget for July called for production of 2,000 units with 6,000 direct labor hours at $40.00 per hour.
Ally's direct labor efficiency variance for July is:


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