Idle timeForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Idle timeThis topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts January 27, 2016 at 11:14 am #298120 maan87MemberTopics: 119Replies: 155☆☆☆Hi john sir how r u?John sir to find labour efficiency basic variance..should we use following formula…std hours for actual out vs. Actual hours for actual output…My question is that should we include an allownce for idle time in std hours? I mean to say should we adjust std hours for idle time or not? January 27, 2016 at 5:49 pm #298174 John MoffatKeymasterTopics: 56Replies: 54005☆☆☆☆☆You don’t adjust the hours, but you do need to adjust the cost. It is all explained (with examples) in your lectures on idle time variances.Our lectures are a complete course for Paper F5.AuthorPosts 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