Direct labour revised efficiency variance =
A. Standard rate x idle time
B. Standard rate x (Standard time for actual output Actual time worked)
C. Standard rate x (Standard time for actual output Revised Standard time)
D. Standard rate x (Revised standard time Actual time worked)
Answer:C
Direct labour revised efficiency variance =
A. Standard rate x idle time B. Standard rate x (Standard time for actual output Actual time worked) C. Standard rate x (Standard time for actual output Revised Standard time) D. Standard rate x (Revised standard time Actual time worked)