A company manufactures a particular product using two types of labour namely skilled and unskilled. The standard labour cost for producing one unit as under :

Type of Workers	Labour Hours	Labour Rate / Hr
Skilled	30	RO 3.5
Unskilled	20	RO 3

During a period, the company manufactured 100 units of the product and the labour cost incurred was as follows

Type of Workers	Labour Hours	Labour Rate / Hr
Skilled	2800	RO 2.5
Unskilled	2200	RO 3.75

The company has lost 50 hours of skilled and unskilled labour hours due to machine breakdown.

What is the standard hours of Skilled labor used to produce 100 units by the company during the period?

a.

300 Hours

b.

30,000 Hours

c.

None of the given options

d.

30 Hours

What is the Labor Rate Variance for Un-Skilled labor?

a.

RO. 2250 (Adverse)

b.

RO. 1,650 (Adverse)

c.

RO. 3600 (Adverse)

d.

RO. 1560 (Favorable)

What is the Labor Efficiency Variance for Unskilled labor?

a.

RO. 675 (Adverse)

b.

RO. 450 (Adverse)

c.

RO. 857 (Favorable)

d.

RO. 875 (Favorable)

What is the total Idle Time variance for skilled and unskilled labor?

a.

RO. 325 (Adverse)

b.

RO. 125 (Favorable)

c.

RO. 325 (Unfavorable)

d.

RO. 25 (Adverse)

What is the total Labor Rate Variance?

a.

RO. 1,250 (Favorable)

b.

RO. 1,150 (Favorable)

c.

RO. 2,750 (Adverse)

d.

RO. 1,250 (Adverse)