The following data relates to QA firm:
Cost standards:
Actual results:
7 800 units were produced:
Calculate the labour efficiency variance. 
Definitions:
Empowering Leadership
A leadership style characterized by delegating authority to subordinates, fostering their confidence, and encouraging autonomy in decision-making.
Self-Determination
The process by which individuals control their own lives, make their own choices, and pursue their own paths, reflecting autonomy and freedom.
Meaning
The significance, purpose, or understanding associated with something, often influencing individuals' perceptions and actions.
Competence
The ability of an individual or organization to effectively perform or achieve a specific task or goal.
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