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La informacin sobre los costos de mano de obra directa de Kimble Company para el mes de enero es la siguiente: Horas reales de mano

La informacin sobre los costos de mano de obra directa de Kimble Company para el mes de enero es la siguiente:

Horas reales de mano de obra directa 36,100
Horas estndar de mano de obra directa 38,200
Nmina de mano de obra directa total ps 397,100
Variacin favorable de la eficiencia de la mano de obra directa ps 20,160

Cul es la variacin de la tasa de mano de obra directa de Kimble?

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