1/3
Looks like no tags are added yet.
Name | Mastery | Learn | Test | Matching | Spaced |
---|
No study sessions yet.
labor rate variance
actual hours * (AR - SR)
labor efficiency variance
sr * (actual hours - SH)
materials price variance
actual quantity PURCHASED * (AP - SP)
materials quantity variance
SP * (actual quantity used in production - standard quantity allowed for the actual output)