Regarding (Q 256 Truffle Co) the revised labour efficiency hours 10250 * 1.2% = 12300 Standard Revised Hours as per correct answer, whereas I believe the revised Labour hours Shall be calculate 10250 / 0.8 = 12812.5 because the question didn’t say the labour will need extra time by 20 %.
Appreciate to explain why they multiply by 1.2 % instead divided by 0.8?