Respuesta :
Answer:
Unfavourable and half the labour efficiency variance.
Explanation:
From the above, variable overhead efficiency variance would be favorable if actual hours worked are less than the standard hours allowed and unfavorable if actual hours worked are more than the standard hours allowed for actual output or production during the period.
In the other hand, variable overhead efficiency variance is the difference between actual hours worked at standard rate and standard hours allowed at standard rate. The standard hours allowed means standard hours allowed for actual output or production during a particular period.
In the last period, the variable overhead efficiency variance was unfavorable along with half the labor efficiency variance.
The variable efficiency variance is said as unfavorable when labors take more time for producing the goods than standard hours of production. Similarly, it would become favorable when less time is employed by laborers than standard time production of goods.
Therefore, in the given scenario the overhead efficiency variance could be computed by multiplying standard variable overhead hourly by the real labor hours after deducting budgeted labor hours from it.
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