ACCA每日考场 62期 F2答案解析

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)

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)