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Los registros de Prokp Co. de abril revelaron los siguientes datos relacionados con la mano de obra directa: Costo laboral/nmina real de abril $18,000 Variacin

Los registros de Prokp Co. de abril revelaron los siguientes datos relacionados con la mano de obra directa:
Costo laboral/nmina real de abril $18,000
Variacin de la tasa de mano de obra $3,500 favorable
Variacin de eficiencia laboral $2,140 desfavorable
Horas reales de mano de obra directa trabajadas (AQ) 900
El costo total de la variacin del presupuesto flexible de Prokp para la produccin en abril fue:

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