The Labor Efficiency Variance Is Calculated by the Equation

question 161

Multiple Choice

The labor efficiency variance is calculated by the equation

• A)(Standard Hours ´ Actual Hours)- (Actual Hours ´ Standard Rate).
• B)(Actual Rate ´ Actual Hours)- (Standard Rate ´ Actual Hours).
• C)(Actual Hours ´ Standard Rate)- (Standard Hours ´ Standard Rate).
• D)(Standard Hours ´ Actual Rate)- (Actual Hours ´ Actual Rate).
• E)none of these.

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Definitions:

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