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Direct labor

Forums › FIA Forums › MA2 Managing Costs and Finance Forums › Direct labor

  • This topic has 1 reply, 2 voices, and was last updated 11 months ago by Ken Garrett.
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  • August 23, 2021 at 12:18 pm #632614
    maximus07
    • Topics: 375
    • Replies: 380
    • ☆☆☆☆

    Which of the following might explain an adverse direct labour cost variance?
    1. Working overtime
    2. Idle time
    3. Poor productivity
    A. Reasons 1 and 2 only
    B. Reasons 1 and 3 only
    C. Reasons 2 and 3 only
    D. Reason 3 only

    Answer is D. I am clear about it.
    My question is if it ask for adverse direct labor efficiency variance so what will be answer? Like here, we are not including A and B as it is asking for direct labor cost and these are both indirect labor cost.

    August 23, 2021 at 7:08 pm #632659
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 9993
    • ☆☆☆☆☆

    Surely efficiency is linked to productivity, so only Reason 3.

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