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With the advent of online shopping,developing __________ marketing strategy has become crucial.
Actual Direct Labour Rate
The actual cost per hour paid to workers for their labor.
Standard Labour Rate
The predetermined cost per hour of labor, used in budgeting and costing to estimate the labor costs associated with a product.
Labour Efficiency Variance
Labour efficiency variance is the difference between the actual labor hours used and the standard labor hours expected for the output level achieved, reflecting labor efficiency.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the expected (or budgeted) variable overhead based on efficient usage of resources.
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