New Enroll in RBI Grade B New Batch - Starts on May 21

Question

With respect to standard costing, which of the following

statement is incorrect?

A Labour Rate Variance = Labour Mix Variance + Labour Yield Variance

B Labour Cost variance = Labour Rate Variance + Labour Efficiency Variance

C Material Cost Variance = Material Price Variance + Material Usage Variance

D Material Usage Variance = Material Mix variance + Material Yield Variance

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