alleryStart learning →Standard is 8 hours at Rs 50 per unit and 100 units are made using 780 hours at Rs 52. Efficiency variance?
ARs 1,000 adverse
BRs 1,560 adverse
CRs 560 adverse
DRs 1,000 favourable
Answer & Solution
Correct answer: D. Rs 1,000 favourable
Allowed hours are 800 and only 780 were used, saving 20 hours at Rs 50, which is 1,000 favourable.
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