Operation B, in a factory, has a standard time of 15 minutes. The standard rate of pay foroperatives is $10 per hour. The budget for a period was based on carrying out the operation350 times. It was subsequently realised that the standard time for Operation B included in thebudget did not incorporate expected time savings from the use of new machinery from thestart of the period. The standard time should have been reduced to 12 minutes.Operation B was actually carried out 370 times in the period in a total of 80 hours. Theoperatives were paid $850.What was the operational labour efficiency variance?
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