问题来源：
Pass Rate
|
|
MA |
FA |
PM |
FR |
|
March 2020 |
N/A |
N/A |
35% |
44% |
|
Dec. 2019 |
64% |
71% |
38% |
46% |
|
June 2019 |
66% |
72% |
38% |
50% |
|
Dec. 2018 |
64% |
72% |
39% |
51% |
|
June 2018 |
67% |
71% |
38% |
50% |
|
Dec. 2017 |
65% |
71% |
42% |
49% |
查看完整问题
李老师
2023-11-14 09:45:41 421人浏览
哈喽！努力学习的小天使：
（1）错。因为边际成本法下有fixed overhead expenditure variance，没有volume variance。
（2）对。fixed overhead volume capacity variance = Actual hours at standard rate/hr - Budgeted fixed overhead expenditure
实际工时比预算工时大可以理解为能量足，所以应该是有利差异。
每个努力学习的小天使都会有收获的，加油！
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