labour efficiency variance is also known as
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The labor efficiency variance is also known as the direct labor efficiency variance, and may sometimes be called (though less accurately) the labor variance.
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750 Actual hours - 500 Standard hours) x $20 Standard rate. = $5,000 Labor efficiency variance. Similar Terms. The labor efficiency variance is also known as the direct labor efficiency variance, and may sometimes be called (though less accurately) the labor variance.
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