Labour efficiency is measured by the
A)materials quantity variance.
B)total labour variance.
C)labour quantity variance.
D)labour rate variance.

Question

Quizplus · Accepted Answer

Labour efficiency is measured by the labour quantity variance, which calculates the difference between the actual amount of labour used and the standard amount of labour that should have been used to produce a certain amount of output. The other options relate to different aspects of labour costs and do not specifically measure labour efficiency.

Labour Efficiency Is Measured by the