問題來源：
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% |
李老師
2023-11-14 09:45:41 1385人瀏覽
（1）錯。因為邊際成本法下有fixed overhead expenditure variance，沒有volume variance。
（2）對。fixed overhead volume capacity variance = Actual hours at standard rate/hr - Budgeted fixed overhead expenditure
實際工時比預算工時大可以理解為能量足，所以應該是有利差異。
每個努力學習的小天使都會有收獲的，加油！相關答疑
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