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los estndares de mano de obra directa para un producto son 2.5 horas a $8 por hora. El mes pasado, se fabricaron 9000 unidades del

los estndares de mano de obra directa para un producto son 2.5 horas a $8 por hora. El mes pasado, se fabricaron 9000 unidades del producto y la variacin de la eficiencia laboral fue de $8000 F. El nmero real de horas trabajadas durante el perodo pasado fue: 22 500 21 500 20 500 23 500

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