Q191
If actual input quantity is 300 units and budgeted input quantity is 100 units, then efficiency variance will be
A.
600 units
B.
200 units
AnswerC.
400 units
D.
500 units
Answer: Option B
Solution
Answer: Option B
Solution:
Efficiency variance = Actual input quantity - Budgeted input quantity = 300 units - 100 units = 200 units.