एक कंपनी एक उत्पाद बनाती है जिसके लिए प्रति इकाई 4 घंटे की मानक श्रम आवश्यकता होती है। 20X3 के दौरान, 7,700 इकाइयों का उत्पादन किया गया था, और वास्तविक कार्य घंटे 28,000 घंटे थे। मानक श्रम दर $10 प्रति घंटा है। 20X3 में कंपनी के लिए प्रत्यक्ष श्रम दक्षता संस्करण (Direct Labour Efficiency Variance) क्या है?

Merik Co budgeted to produce 16,000 units of a product and sell 15,000 units. The standard cost per unit is: Direct materials: $20 Direct labour: $15 Variable production overheads: $5 Fixed production overheads: $10 Total standard cost: $50 Standard selling price: $80 Actual production was 18,500 units and 17,000 units were sold. Actual fixed production overheads were $165,000. What was the fixed overhead expenditure variance for the period?

In the production of a lamp, standard labor cost estimates suggest 3 hours of labor at a rate of Rs. 200 per hour, totaling Rs. 600 per lamp. The actual labor hours remained the same at 3 hours, but the actual wage rate increased to Rs. 230 per hour, resulting in a total actual labor cost of Rs. 690. What is the labor rate variance per lamp?