Imagine that the standard labour time to prepare a sandwhich is three minutes. food assemblers are supposed to be paid 15$ per hour. company contributions to employment insurance etc add another 1$ to the wage cost per hour. the actual labour cost per hour is 12$ and it took 5.1 minutes to make one meal. 4378 meals were made last week. what is the total labour efficiency variance?

ANSWER IS : 262,680 UNFAVOURABLE

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