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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: 4 direct labour hours at $4.50 per hour = $18 per unit produced Actual results for August were:
What is the total planning variance for August? A. $900 Adverse. B. $1,350 Adverse. C. $810 Adverse. D. $228 Favourable. |