The 'Labour Efficiency Variance' is computed as: MCQ with Answer and Explanation

The 'Labour Efficiency Variance' is computed as:
A. Actual Rate × (Standard Hours - Actual Hours)
B. Standard Hours × (Standard Rate - Actual Rate)
C. Actual Hours × (Standard Rate - Actual Rate)
D. Standard Rate × (Standard Hours - Actual Hours)
Answer: Option D
Solution (By JKSSB Mock Tests)
Labour efficiency variance = SR (SH - AH).

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Practice More Accountancy and Book Keeping Questions

Question #1
A: Goodwill is valued when there is a change in the profit-sharing ratio. R: The change in ratio means some partners sacrifice and some gain, requiring compensation. Choose the correct option.
A. Both A and R are true but R is NOT the correct explanation of A
B. A is false but R is true
C. A is true but R is false
D. Both A and R are true and R is the correct explanation of A

Correct Answer: Option D


Explanation:
Goodwill is valued during admission, retirement, death, or change in profit-sharing ratio. This is because partners who sacrifice their share must be compensated by those who gain. R correctly explains the reason for valuation.

Question #2
The 'GST on Non-Affordable Housing' (other than affordable) is:
A. 18%
B. 12% with ITC
C. 5% without ITC
D. 28%

Correct Answer: Option C


Explanation:
Non-affordable residential real estate projects are taxed at 5% without ITC.

Question #3
In a cash flow statement, interest paid on debentures is classified under:
A. Financing Activities
B. Investing Activities
C. Operating Activities
D. Extraordinary Activities

Correct Answer: Option A


Explanation:
Interest paid on debentures represents a return on capital provided by debentureholders, hence it is classified under Financing Activities.