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Labour Variances & Labour Efficiency

Standard labor hours per unit of output: 2.8
standard labor rate per hour: 11.50

operations for the last month:
actual hours worked: 6900
actual total labor cost: 80,385
actual output: 2300 units

What is the labor variance for the month?

What is the labor efficiency rate for the month?

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Direct labor rate variance = Actual direct labor-hrs x(Actual ...

Solution Summary

Labour Variances & Labour Efficiency are assessed.