Page 133 - F2 - MA Integrated Workbook STUDENT 2018-19

Accounting for labour

Test your understanding 3

C

Test your understanding 4

D

400 / [(5,500 + 5,800)/2] × 100 = 7.1%

Test your understanding 5

Efficiency 30,502/31,630 × 100 = 96.4%

Capacity 31,630/29,470 × 100 = 107.3%

Production/volume 30,502/29,470 × 100 = 103.5%

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