Tout Corporation makes a product that has the following direct labor standards: 
The company budgeted for production of 6,400 units in October,but actual production was 6,500 units.The company used 610 direct labor-hours to produce this output.The actual direct labor rate was $21.80 per hour. The labor efficiency variance for October is:
Definitions:
The Feeling Life
Refers to the aspect of human experience concerned with emotions and feelings.
Dispositional Attribution
The tendency to attribute someone's behavior to their personality or disposition.
Situational Attribution
The process of attributing a person's behavior to external or environmental factors.
Critical Thinking
The process of objectively analyzing and evaluating an issue in order to form a judgment.
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