Question: 24. Variable labor budget: direct and indirect time. In the variable labor budget (see Exhibit I.5B), why is it necessary to consider efficiency? EXHIBIT I.S
24. Variable labor budget: direct and indirect time. In the variable labor budget (see Exhibit I.5B), why is it necessary to consider efficiency? 
EXHIBIT I.S B CALCULATION OF THE VARIABLE LABOR BUDGET If additional hourly staffing is needed as shown by a deficit in row C, the formula is F. Otherwise, there is suplus capacty, and are needed. EXHIBIT I.S B CALCULATION OF THE VARIABLE LABOR BUDGET If additional hourly staffing is needed as shown by a deficit in row C, the formula is F. Otherwise, there is suplus capacty, and are needed
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