CIMA Fundamentals of management accounting BA2 Question # 14 Topic 2 Discussion

CIMA Fundamentals of management accounting BA2 Question # 14 Topic 2 Discussion

BA2 Exam Topic 2 Question 14 Discussion:
Question #: 14
Topic #: 2

Refer to the exhibit.

BA2 Question 14

The budget for ORG for the month of September contained the following data:

During the month the actual number of units produced was 1,550. The management accounts showed a direct labour rate variance of $200 adverse and direct labour efficiency variance of $150 adverse.

The actual direct labour hours in the month was:


A.

1,312.5 hours


B.

1,125 hours


C.

1,200 hours


D.

1,012.5 hours


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