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a reason for labor efficiency variance and different rates being paid to workers employed to meet seasonal demandsleadsto labor rate variance
by using inexperienced workers(passive) could be causedUnfavourable labour quantity variance
more highly paid and skilled workerscausesan adverse labour rate variance
the following factors : ( i ) Employment of more skilled and efficient workers who demand higher wages(passive) may be caused byAH Labour Rate variance
10 - 12 Several factors other than the contrac - tual rate paid to workerscan causea labor rate variance
Promotion of employees without proper authorization by personal favoritism or supervisorsleadsto labor rate variance
the poor quality material(passive) caused bylabour variance
This variance of -5 % could have resulted from wasteful work being donealso causingan adverse labour rate variance
the improper placement of labour including overtime(passive) is caused byLabour rate variance
the time taken for production being more or less than standard(passive) could ... be caused byA labour variance
a favorable labor efficiency variance and favorable materials quantity variancemight causea favorable labor efficiency variance and favorable materials quantity variance
from lower wage workers quitting and replaced with more An unfavorable materials price variancecould resultfrom lower wage workers quitting and replaced with more An unfavorable materials price variance
from an inability to hire experienced workers to replace retiring workersresultingfrom an inability to hire experienced workers to replace retiring workers
from any combination of having paid labour rates at equal to , above , or below the standard rates and using more or less direct labour hours than anticipatedcould resultfrom any combination of having paid labour rates at equal to , above , or below the standard rates and using more or less direct labour hours than anticipated
eitherresultseither
How much of this salary variance(passive) is caused byHow much of this salary variance
from employing not similar grades of labour from the standard fixed in advanceresultsfrom employing not similar grades of labour from the standard fixed in advance
from two factors : ( 1 ) paying workers different wages than expected , and ( 2 ) misallocation of workersusually resultsfrom two factors : ( 1 ) paying workers different wages than expected , and ( 2 ) misallocation of workers
The aberration(passive) is caused byThe aberration
in $ 2,300resultingin $ 2,300