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Twister Pty Ltd Has Set Direct Labour Standards of 3

question 69

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Twister Pty Ltd has set direct labour standards of 3 hours per unit and $5 per hour. During the month 2900 hours at a total cost of $17 400 were used to produce 1000 units. Determine the direct labour efficiency variance.


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A term indicating a name given to a specific category or item without implying any rank or quantity.

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An organized competitive and physical activity that follows specific rules and involves skill and physical exertion.

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Language development is the process by which children come to understand and communicate language during early childhood.

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The act of shedding tears often as a response to an emotional state, pain, or physical irritation.

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