Direct labor rate = (11500 x 10)-128,800 = adverse 13800 direct labor every 2 hours for each unit = [(6000 x 2)-11500] x 10 = 5000 advantages So that the labor rate variance > 0. The money that is spent TFH exceeded budget because the pay for workers.Its causes can be: from time to time, labor costs increased due to price increases periodically or by contract, leading to the price difference is not favorable budget. For example, long-term contracts will often have so-called escalation clauses, is designed to automatically increase the cost of labour in the expected time period. In addition, when Intel increases the volume of the product, they may periodically increase the price according to the hours of labour of their contract. Moreover, employees can arise unexpected overtime wage rates, which can also cause the labor price disparity is not advantageous for the management. (Written by Jeff Clements, demand media, nd)
đang được dịch, vui lòng đợi..