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Refer to the exhibit.
The following standard cost information relates to the production department of BE Ltd.
The actual data for the month of March was as follows:
What is the direct labour efficiency variance (to the nearest whole number)?
Suggested Answer: C
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29 comments · newest first
NO
Noah
12 months ago
6,406? Really? That seems way off from what I expected!
OL
Olga
12 months ago
I'm leaning towards 6,406 adverse. Seems more accurate.
VI
Vi
1 year ago
Wait, how can it be favourable if the actual hours are higher?
CA
Carylon
1 year ago
I think it's definitely 6,250 favourable!
CH
Cherry
1 year ago
The direct labour efficiency variance is calculated based on actual vs. standard hours.
LE
Lenita
1 year ago
I think I calculated something similar in our last mock exam. I’ll need to double-check my figures to be sure.
TA
Tammara
1 year ago
I feel like I might confuse the favourable and adverse outcomes. Did we discuss how to interpret those correctly?
EI
Eileen
1 year ago
This question looks familiar! I think the variance is based on the difference between actual hours worked and standard hours allowed.
YV
Yvette
1 year ago
I remember we practiced calculating direct labour efficiency variances, but I'm not sure if I got the formula right.
LE
Leigha
1 year ago
A character literal with zero characters having the BOOLEAN value NULL? That seems a bit strange. I'll skip that one and focus on the more straightforward options.
BE
Benedict
1 year ago
I have a vague recollection of something related to covering medical costs but not lost wages. I'm torn between that and the total disability idea.
SH
Shakira
1 year ago
Okay, let's think this through step-by-step. I need to figure out how to pass the 'name' parameter to the Apex method and then how to handle the response in the component. I think one of these options has the right solution.
RA
Ramonita
1 year ago
Ah, the joys of standard costing and variance analysis. It's like a sudoku puzzle, but with numbers that can make your head spin! Time to put on my thinking cap and get this right.
LE
Leatha
1 year ago
I'm not sure, but I think it might be B) 6,250 adverse.
CA
Callie
1 year ago
Hmm, I'm leaning towards D) 6,406 adverse.
FR
Frank
1 year ago
No, I believe it's A) 6,250 favourable.
GL
Glenna
1 year ago
I think the answer is C) 6,406 favourable.
HU
Hui
1 year ago
This is a tricky one! I wonder if the exam writer is trying to catch us out with the rounding to the nearest whole number. I better work this through step-by-step to make sure I get the right answer.
DO
Dortha
1 year ago
Yes, that makes sense. The direct labour efficiency variance is calculated by multiplying the standard rate by the difference between actual hours worked and standard hours allowed.
ST
Stephane
1 year ago
I think it's A) 6,250 favourable because the actual hours worked were less than the standard hours allowed.
TU
Tu
1 year ago
A) 6,250 favourable
TA
Tanesha
1 year ago
Okay, let's see... The standard direct labor hours are 62,500, and the actual direct labor hours are 56,094. That's a difference of 6,406 hours. Now, which way is the variance favorable or adverse? I better double-check my work!
BL
Blythe
1 year ago
Hmm, this seems like a straightforward variance calculation. I'll need to compare the standard and actual direct labor hours to determine the efficiency variance.
ER
Ernestine
1 year ago
C) 6,406 favourable
DA
Danilo
1 year ago
Let's calculate the direct labor efficiency variance using the standard and actual hours.
LA
Laine
1 year ago
A) 6,250 favourable
LY
Lynna
2 years ago
I'm not sure, but I think it might be C) 6,406 favourable.
LI
Lizette
2 years ago
I agree with Huey, the direct labour efficiency variance seems to be favourable.
HU
Huey
2 years ago
I think the answer is A) 6,250 favourable.