Assume that the product manager of ABC Ltd is concerned about the apparent fluctuations in efficiency and therefore work done by employees which are related to the volume. The result of this in most 12 weeks research carried out is as shown below;

Week

Machine hours(cost driver)

Indirect labor costs

25.

68

$1,190

26.

88

1,211

27.

62

1,004

28.

72

917

29.

60

770

30.

96

1,456

31.

78

1,180

32.

46

710

33.

82

1,316

34.

94

1,032

35.

68

752

36.

48

963