The standard labour rate per hour in an original standard cost is $10. The standard cost is revised, and the revised labour rate per hour is $12. The labour efficiency variance in hours is 2,000 hours adverse. What is the labour efficiency operational variance in $? _______
【参考答案及解析】
2,000 hours (A) × original standard rate $10 per hour = $20,000 (A).
2,000 hours (A) × original standard rate $10 per hour = $20,000 (A).