[Dasha]

ok, I see, thank you!

[Dasha]

Thank you for all these replies through several years.
Now it’s almost clear.
Capacity variance – the more hours the better (more capacity)
Efficiency variance – the less hours the better (higher efficiency)

And what is the logic for volume variance? Should we produce more or less units than in budget to get a favourable variance and why?

[Author]

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