Respuesta :
labor efficiency variance $4000 favorable
The formula for the labor efficiency variance is:
=(Actual hours - Standard hours) x Standard rate
=(4500 - 5000) x 8 = $4000 favourable
Variable overhead efficiency variance =
=Standard overhead rate x (Actual hours - Standard hours)
=Standard overhead rate x (4500 - 5000)
The employees might not have obtained written work instructions. blend. the usual assumes a sure mix of employees concerning exclusive talent levels, which does not suit the actual staffing. training.
The labor efficiency variance focuses on the number of exertion hours utilized in manufacturing. it is defined because of the difference between the real range of direct labor hours worked and budgeted direct labor hours that ought to have been labored based totally on the requirements.
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