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(Ans: MCV = Rs.2225(A), MPV - Rs. 1875(A), MUV = Rs.350(A), MMV = Rs.900(F), MYV - Rs. 1250 (A), MRUV - Rs. 1250) 13) In a factory 100 workers are engaged and the average rate of wages is Rs.5/- per hour. Standard working hours per week are 40 and the standard performance is 10 units per gang hour. During a week in April, 2005 wages paid for 50 workers were Rs.5 per hour, 10 workers at Rs.3.50 per hour and 40 workers at Rs.5.20 per hour. Actual output was 380 units. The factory did not work for 5 hours due to breakdown of machinery. Calculate: a) Labour Cost Variance b) Labour Rate Variance c) Labour Efficiency Variance d) Labour Yield Variance e) Idle Time Variance [ Ans. LVC = Rs, 8280(F), LRV = Rs. 280(F), LEV = Rs. 8000(F), LYV - Rs. 818(F), ITV = Rs. 1000(A) ] Note : These questions will help you to understand the unit better. Try to write answers for them. But do not submit your answers to the University. These are for your practice only. OO REDMI NOTE 5 PRO MI DUAL CAMERA