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From the following data, calculate (i) labour cost variance (ii) labour efficiency variance (iii) labour rate variance and others. Workmen Standard Actual for 620,000 tiles

From the following data, calculate (i) labour cost variance (ii) labour

efficiency variance (iii) labour rate variance and

others.

Workmen

Standard

Actual for 620,000 tiles

Hrs.

Rate

Total

Hrs.

Rate

Total

Workmen A

Workmen B

100

4.5

67.5

160

157.5

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