Annapolis Company completes job #601 which has a standard of 550 labor hours at a standard rate of $18.20 per hour.
Annapolis Company completes job #601 which has a standard of 550 labor hours at
a standard rate of $18.20 per hour. The job was completed in 550 hours and the average actual labor rate was $19.30 per hour. What is the labor efficiency (quantity) variance? A negative number indicates an favorable variance and a positive number indicates an unfavorable variance.
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