[Edget]

Yea i got 1.1 and 1.43 TRAR firstly but i thought it was not correct because you will get this TPAR because of using total available machine hours 3000 hours but it should be 9000 hours because the machines were three so that theTPAR will be changed total cost per hour 12000000/9000=1333, the former one was 12 mill/3000=4000.
It makes a significant change but the final ranking decision will not be changed.

The variance was adverse for the planning and favourable for the operational variances of both material and labour.

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