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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Kaplan Q309 Glove Co – Labour efficiency planning variance
Hello,
I am doing this question but I am having issues with the labour efficiency planning variance.
Std hours used is fine = 3*12600 = 37800
My issue is with the revised std
It says in the question that 15 minutes extra is needed for each pair due to a change in design.
Therefore I would assume the revised std to be 3.15*12600=39690
But Kaplan has the revised std as 3.25*12600
How did they get the time of 3 hrs 25?
Thank you!
There are 60 minutes in 1 hour. So 15 minutes is 15/60 = 0.25 hours.