Q1120
Match the following. List-I List-II a. Labour cost variance 1. Actual hours paid (Standard rate - Actual rate) b. Labour rate variance 2. Standard cost - Actual cost c. Efficiency variance 3. Idle hours × Standard rate per hour d. Idle time variance 4. Standard rate (Standard hours - Actual hours worked)
Match the following.
| List-I | List-II |
| a. Labour cost variance | 1. Actual hours paid (Standard rate - Actual rate) |
| b. Labour rate variance | 2. Standard cost - Actual cost |
| c. Efficiency variance | 3. Idle hours × Standard rate per hour |
| d. Idle time variance | 4. Standard rate (Standard hours - Actual hours worked) |
A.
a-4, b-3, c-2, d-1
B.
a-2, b-3, c-4, d-1
C.
a-4, b-1, c-2, d-3
D.
a-2, b-1, c-4, d-3
AnswerAnswer: Option D
Solution
Answer: Option D
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