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One of the items produced by a manufacturer of lawn and garden tools is a chain saw. The
direct labor standard for assembling and testing a chain saw is 2.5 hours at $8 per hour. Budgeted production
for October was 1,200 units. Actual production during the month was 1,000 units, and direct labor cost was
$27,840 for 3,200 hours.
Using a two-variance system, what is the direct labor efficiency variance?