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Typical Causes of Labour Variances
Labour Rate Variances
a) Higher rates being paid than planned because of wage raise awards.
b) Lower or Higher grade of workers being utilized than planned.
c) Payment of unplanned overtime or bonus.
Labour Efficiency Variances
a) Use of incorrect grade of labour as like poorly trained personnel.
b) Poor workshop organization or supervision.
c) Incorrect materials or machine problems.
d) Employ of better quality labour
e) Decrease labour or increase labour efficiency.
At the beginning of 2010, Mirror Corporation, had undepreciated capital cost (UCC) of $1,575,000 in asset Class 38 with a CCA rate of 30%. On April 15, 2010, Mirror sold an asset t
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The following information is available for the automotive division of Ford Motor Company for 2009. The company uses the LIFO inventory method.
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