If actual input quantity is 300 units and budgeted input quantity is 100 units, then efficiency variance will be
A. 600 units
B. 200 units
C. 400 units
D. 500 units
Answer: Option B
Solution (By Examveda Team)
Efficiency variance = Actual input quantity - Budgeted input quantity= 300 units - 100 units = 200 units.
This Question Belongs to Management >> Management Accounting
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