Unformatted text preview: template because templates are used for different situations and hours are often a good measure of quantity. However, for this company, hours can be replaced with "participants" because the trainer is paid per participant. • When completing the variances in the template, do your best and link to numbers in your worksheets, but do not be concerned with hitting a particular check figure. It is important to label the variances favorable or unfavorable and (if you choose to discuss questions 5d-5g for your memo), explain why favorable and unfavorable variances exist and whether favorable variances are always good. Best wishes, Dr. Sue C....
View Full Document
- Spring '10
- Accounting, Grammatical number, actual number, unfavorable variances, favorable variances, labor variance section, Dr. Sue C