What is the direct labour efficiency variance for the company in 20X3?
A、$400 (A)
B、$2,100 (F)
C、$2,800 (A)
D、$2,800 (F)
A、$400 (A)
B、$2,100 (F)
C、$2,800 (A)
D、$2,800 (F)
【参考答案及解析】
260 units should have taken (X 10 hrs) 2,600hrs but took (active hours) 2,200hrs Efficiency variance in hours 400hrs(F) X standard rate per hour X$7 Efficiency variance in $ $2,800(F)
260 units should have taken (X 10 hrs) 2,600hrs but took (active hours) 2,200hrs Efficiency variance in hours 400hrs(F) X standard rate per hour X$7 Efficiency variance in $ $2,800(F)