Lovell Nails performs manicures in their salon. Labour standards for each manicure are as follows:
The following data relates to the manicures performed during the month of December:

What is the labour quantity (efficiency) variance for the month of December?

Question

Lovell Nails performs manicures in their salon. Labour standards for each manicure are as follows:  
The following data relates to the manicures performed during the month of December:
 
What is the labour quantity (efficiency) variance for the month of December?

Quizplus · Accepted Answer

C) Labour efficiency var = (Actual quantity - Std quantity at act units ) × Std price
-$150 F = (170 - (120 × 1.5)) × $15

Lovell Nails Performs Manicures in Their Salon