What does this subset of variance analysis tell you about the PERFORMANCE of various managers? - DL
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Question:
What does this subset of variance analysis tell you about the PERFORMANCE of various managers?
- DL Usage Variance = (3,310.4 hrs - 3,064 hrs) x $18.00 hr = $4,435.20 Favorable
- DL Rate Variance = (18.00 hr - $18.6504569 hr) x 3,064 = -$1,992.99994 Unfavorable
- Total DL Cost Variance = $4,435.20 + (-$1,992.99994) = $2,442.20006
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