Chhom Corporation makes a product whose direct labor standards are 0.8 hours per unit and $28 per hour. In November the company produced 7,350 units using 5,380 direct labor-hours. The actual direct labor cost was $112,980. The labor efficiency variance for November is:

Imprudential, inc., has an unfunded pension liability of $572 million that must be paid in 25 years. to assess the value of the firm’s stock, financial analysts want to discount this liability back to the present. if the relevant discount rate is 6.5 percent, what is the present value of this liability? (do not round intermediate calculations and enter your answer in dollars, not millions, rounded to 2 decimal places, e. g., 1,234,567.89)