An unfavorable efficiency variance for direct labor for a manufacturing company indicates that the number of direct labo
Posted: Sat May 07, 2022 7:59 pm
An unfavorable efficiency variance for direct labor for a
manufacturing company indicates that
the number of direct labor hours actually used in production is
greater than the number of standard direct labor hours allowed for
the actual amount of output.
actual direct labor cost is greater than the standard direct
labor cost allowed for the actual amount of output.
the number of direct labor hours actually used in production is
greater than the number of standard direct labor hours allowed for
the budgeted amount of output in its static planning
budget.
actual direct labor wage rate is higher than the standard direct
labor wage rate.
manufacturing company indicates that
the number of direct labor hours actually used in production is
greater than the number of standard direct labor hours allowed for
the actual amount of output.
actual direct labor cost is greater than the standard direct
labor cost allowed for the actual amount of output.
the number of direct labor hours actually used in production is
greater than the number of standard direct labor hours allowed for
the budgeted amount of output in its static planning
budget.
actual direct labor wage rate is higher than the standard direct
labor wage rate.