The following details are available from the records of ABC Ltd. engaged in manufacturing article A for
Question:
The following details are available from the records of ABC Ltd. engaged in manufacturing article A for the week that ended 28 February:
Standard labour hours and rates of payment per article are as follows:
The actual production was 1,000 numbers of article for which the actual hours worked and the rates are given as follows:
From the above set of data, you are required to calculate:
1. Labour-cost variance 2. Labour-rate variance 3. Labour-effi ciency variance 4. Labour-mix variance
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