If the Standard Quantity Allowed (SQA)for direct labor is less than the Actual Quantity (AQ)used, the efficiency variance is favorable.

Name: If the Standard Quantity Allowed (SQA)for direct labor is less than the Actual Quantity (AQ)used, the efficiency variance is favorable.
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Question

Quizplus · Accepted Answer

If the Standard Quantity Allowed (SQA) for direct labor is less than the Actual Quantity (AQ) used, it means that more direct labor was used than planned, resulting in an unfavorable efficiency variance.

If the Standard Quantity Allowed (SQA)for Direct Labor Is Less