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more highly paid and skilled workerscausesan adverse labour rate variance
10 - 12 Several factors other than the contrac - tual rate paid to workerscan causea labor 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
learning curve ” effects(passive) can be influenced byLabour variances
the time taken for production being more or less than standard(passive) could ... be caused byA labour variance
the improper placement of labour including overtime(passive) is caused byLabour rate variance
This variance of -5 % could have resulted from wasteful work being donealso causingan adverse labour rate variance
the poor quality material(passive) caused bylabour variance
due to the following : Defective or bad materials(passive) may be causedLabour Efficiency variance
when a company uses higher or lower skilled employees for certain production jobsoften resultwhen a company uses higher or lower skilled employees for certain production jobs
eitherresultseither
How much of this salary variance(passive) is caused byHow much of this salary variance
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
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
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
at 55 $ per hoursetat 55 $ per hour
The aberration(passive) is caused byThe aberration
at minimum wagesetat minimum wage
in $ 2,300resultingin $ 2,300