ACCA F2 Mock Exam Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › ACCA F2 Mock Exam This topic has 1 reply, 2 voices, and was last updated 11 years ago by John Moffat. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts June 16, 2014 at 9:34 pm #176788 mariyamMember Topics: 6Replies: 4☆ Q14 Standard hrs for actual production is 84000 and actual hrs worked is 85000, why does the answer states that it is favorable labour efficiency variance??? June 17, 2014 at 7:49 am #176814 John MoffatKeymaster Topics: 57Replies: 54851☆☆☆☆☆ Sorry – it is an error. I will have it corrected. The variance is adverse. Author Posts Viewing 2 posts - 1 through 2 (of 2 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In