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1. |
If standard hours are 400 @ Rs. 1 per hour and actual hours are 380 @ Rs. 1.25 perhour, the labour rate variance is: |
A. | Rs. 20 (Favourable) |
B. | Rs. 25 (Favourable) |
C. | Rs. 100 (Adverse) |
D. | Rs. 95 (Adverse) |
Answer» E. | |