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variances

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › variances

  • This topic has 3 replies, 2 voices, and was last updated 10 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • November 4, 2014 at 8:52 pm #207732
    esti20
    Member
    • Topics: 12
    • Replies: 7
    • ☆

    the direct labor efficny in a period was $1920fav
    the standrd direct labor rate $12 pr hour
    and the standard direct labor cost of the output in the period ws $69600

    wat was the direct labor hours worked in de period?

    sir john could u show me the caculation n xplain the answer ….

    November 5, 2014 at 12:50 pm #207807
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54758
    • ☆☆☆☆☆

    If the standard total labour cost is 69600, then the standard hours for the actual production must have been 69600 / 12 = 5,800.

    Since the efficiency variance was 1920, if means we must have worked 1920 / 12 = 160 hours faster than expected.

    So we must have actually worked 5800 – 160 = 5640 hours

    November 5, 2014 at 9:30 pm #207893
    esti20
    Member
    • Topics: 12
    • Replies: 7
    • ☆

    thanxz sir john 😛

    November 6, 2014 at 5:41 pm #208065
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54758
    • ☆☆☆☆☆

    You are welcome, Esti 🙂

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