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Kaplan Q309 Glove Co – Labour efficiency planning variance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Kaplan Q309 Glove Co – Labour efficiency planning variance

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by John Moffat.
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  • December 12, 2020 at 2:52 pm #599704
    maeveh999
    Participant
    • Topics: 4
    • Replies: 1
    • ☆

    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!

    December 12, 2020 at 4:57 pm #599725
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54809
    • ☆☆☆☆☆

    There are 60 minutes in 1 hour. So 15 minutes is 15/60 = 0.25 hours.

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