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Variance confusion

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Variance confusion

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • August 23, 2021 at 6:39 pm #632657
    geniuz999
    Participant
    • Topics: 21
    • Replies: 47
    • ☆☆

    Sir kindly explain that in chapter 13 when calculating basic rate of pay variances of Labour you used Actual hours paid@ actual cost & Actual hours paid@ standard cost but in later chapter 14 in example 2 when calculating basic labour rate variance why you writing hours worked instead of hours paid ??

    August 24, 2021 at 9:20 am #632716
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54768
    • ☆☆☆☆☆

    In the second example the hours paid are the same as the hours worked because there is no mention of any idle time.

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