What is the relationship between the labour efficiency variance and the variable overhead efficiency variance? Why might the monetary value be different?
【参考答案及解析】
Labour/overhead efficiency variance The labour efficiency variance and the variable overhead efficiency variance will total the same number of hours. Their monetary value is likely to be different if their hourly rates are different.
Labour/overhead efficiency variance The labour efficiency variance and the variable overhead efficiency variance will total the same number of hours. Their monetary value is likely to be different if their hourly rates are different.