What is the direct labour efficiency variance for the company in 20X3?A$400 (A)B-新东方在线职业题库

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What is the direct labour efficiency variance for the company in 20X3?

A

$400 (A)

B

$2,100 (F)

C

$2,800 (A)

D

$2,800 (F)

考点：Chapter21Performancemeasurement

260 units should have taken (X 10 hrs) 2,600hrs

but took (active hours) 2,200hrs

Efficiency variance in hours 400hrs(F)

X standard rate per hour X$7

Efficiency variance in $ $2,800(F)

多做几道

材料全屏

60

【单项选择题】

What was the adverse material price variance?

A

$1,000

B

$3,500

C

$7,500

D

$11,000

What was the favourable material usage variance?

A

$2,500

B

$4,000

C

$7,500

D

$10,000

材料全屏

62

【单项选择题】

What was the total direct materials variance?

A

Nil

B

$10,000 Adverse

C

$10,000 Favourable

D

$11,000 Adverse

What was the total direct labour variance?

A

$6,000 Favourable

B

$20,000 Adverse

C

$22,000 Favourable

D

Nil

What was the total direct variable overheads variance?

A

Nil

B

$12,000 Favourable

C

$12,000 Adverse

D

$11,000 Adverse

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What is the direct labour efficiency variance for the company in 20X3?A$400 (A)B$2,100 (F)C$2,800 (A)D$2,800 (F)