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Consider the following data
pertaining to Roy Ltd. for the month
of June 2014 : Actual direct labour
hours – 27,600

By Peyton

Consider the following data
pertaining to Roy Ltd. for the month
of June 2014 : Actual direct labour
hours – 27,600 Standard direct
labour hours – 28,000 Total direct
labour cost ( ) – 1,93,200 If direct
labour efficiency variance is 2,560
(favourable), the direct labour rate
variance (LRV) is
*​

About the author
Peyton

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