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A company expected to produce 200 units of its product, the Bone, in 20X3. In fact 260 units were produced. The standard labour cost per unit was $70 (10 hours at a rate of $7 per hour). The actual labour cost was $18,600 and the labour force worked 2,200 hours although they were paid for 2,300 hours.
What is the direct labour efficiency variance for the company in 20X3?
A. $2,800 (A)
B. $2,100 (F)
C. $2,800 (F)
D. $400 (A)
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正确答案:C
答案解析:The correct answer is: $2,800 (F)
| | | | 260 units should have taken (′ 10 hrs)
| 2,600
| hrs
| | but took (active hours)
| 2,200
| hrs
| Efficiency variance in hours
| 400
| hrs (F)
| | ′ standard rate per hour
| ′ $7
| | Efficiency variance in $
| $2,800
| (F)
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