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Kaplan Q309 Glove Co - Labour efficiency planning variance

MMaeve5y ago
Hello, I am doing this question but I am having issues with the labour efficiency planning variance. Std hours used is fine = 3*12600 = 37800 My issue is with the revised std It says in the question that 15 minutes extra is needed for each pair due to a change in design. Therefore I would assume the revised std to be 3.15*12600=39690 But Kaplan has the revised std as 3.25*12600 How did they get the time of 3 hrs 25? Thank you!
John MoffatJohn MoffatTutor5y ago#1
There are 60 minutes in 1 hour. So 15 minutes is 15/60 = 0.25 hours.
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