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Bacon and Higgs Co set a monthly direct labour budget for their single product as follows:
During the year it was realised that due to certain planning errors, the original standard cost was unrealistic and was not useful for cost control. Accordingly, the standard was revised for variance analysis purposes to: Four direct labour hours at $4.50 per hour = $18 per unit produced Actual results for August were:
A. $1,086 Adverse. B. $456 Adverse. C. $186 Adverse. D. $114 Favourable. |