WebMar 9, 2024 · Types of Labor Cost Variance. Labor cost variance can be divided into two types: labor rate variance and labor efficiency variance. In the case of labor rate variance, this is calculated as follows: Labor rate = Actual time (Standard rate -Actual rate) Variance. In addition, labor efficiency is calculated using the formula below: WebMentoring functions can be divided into two broad categories: (1) technical development and (2) career planning Learn Accounting.
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