MA40 – Direct Labour Variances: Rate & Efficiency (Step-By-Step)

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1. 1- MA1 – Managerial Accounting Basics for Beginners
2. 2- MA2 – Financial vs Managerial Accounting: Practice Problem (Step-by-Step)
3. 3- MA3 - Cost Classification Example - Variable vs Fixed, Product vs Period, DM vs DL vs MOH
4. 4- MA4 – Schedule of Cost of Goods Manufactured (Step-by-Step Example)
5. 5- MA5 – Schedule of Cost of Goods Sold (COGS) – Step-by-Step
6. 6- MA6 – Income Statement for a Manufacturer (Step-by-Step Example)
7. 7- MA7 – Job Order Costing Explained (Beginner’s Intro)
8. 8- MA8 – Job Order vs Process Costing: Examples (Step-by-Step)
9. 9- MA9 – Job Order Costing Journal Entries (Step-by-Step Example)
10. 10- MA10 – Intro to Process Costing: What Are Equivalent Units?
11. 11- MA11 – Weighted Average Production Report – Step-by-Step
12. 12- MA12 – Production Cost Report (Weighted-Average) – Step-by-Step Example
13. 13- MA13 – Process Costing: FIFO Method Example
14. 14- MA14 – Activity-Based Costing (ABC) Explained for Beginners
15. 15- MA15 – Activity-Based Costing (ABC) - Step-by-Step Example
16. 16- MA16 – Cost Behavior Explained: Variable, Fixed, Mixed
17. 17- MA17 – Graphing Cost Behavior: Variable, Fixed, Mixed (Step-By-Step
18. 18- MA18 – High-Low Method: Estimate the Cost Formula (y = mx + b)
19. 19- MA19 – Scattergraph Method Example: Draw the Line & Estimate Cost
20. 20- MA20 – Least-Squares Regression: Cost Formula (Step-By-Step)
21. 21- MA21 – CVP Analysis Explained: Simple Break-Even Example
22. 22- MA22 – CVP Analysis: Break-Even, Target Profit and Margin of Safety (Step-By-Step)
23. 23- MA23 – Degree of Operating Leverage (DOL) Explained
24. 24- MA24 – CVP “What-If” Analysis: Break-Even, Target Profit, MOS
25. 25- MA25 – Multi-Product CVP: Sales Mix & Break-Even (Step-By-Step)
26. 26- MA26 – Variable vs Absorption Costing Explained (Beginner’s Intro)
27. 27- MA27 – Variable vs Absorption Costing (Step-By-Step Example)
28. 28- MA28 – Variable vs Absorption Costing Example: Why Profit Changes When Inventory Changes
29. 29- MA29 – Absorption Costing Example: Why Producing More Can Inflate Profit
30. 30- MA30 – Introduction to Budgeting: Operating & Financial Budgets
31. 31- MA31 – Sales Budget & Schedule of Cash Collections (Step-By-Step Example)
32. 32- MA32 – Production Budget (Step-By-Step Example)
33. 33- MA33 – Direct Materials Budget (Step-by-Step Example)
34. 34- MA34 – Direct Labour Budget (Step-By-Step)
35. 35- MA35 – Manufacturing Overhead Budget (Step-By-Step)
36. 36- MA36 – Selling & Administrative Expenses Budget (Step-By-Step)
37. 37- MA37 – Cash Budget (Step-By-Step)
38. 38- MA38 – Variance Analysis Explained (Standard Costing for Beginners)
39. 39- MA39 – Direct Materials Variances: Price and Quantity Variances (Step-By-Step)
40. 40- MA40 – Direct Labour Variances: Rate & Efficiency (Step-By-Step)
41. 41- MA41 – Variable Overhead Variances: Spending vs Efficiency (Step-By-Step)
42. 42- MA42 – Fixed Overhead Variances: Budget and Volume Variances (Step-By-Step)
43. 43- MA42.5 – Comprehensive Variance Analysis Example (DM, DL, VOH, FOH)
44. 44- MA43 – Flexible Budgeting Explained (Beginner’s Intro)
45. 45- MA44 – Flexible Budget Example Problem: Fix the Flawed Variance Report
46. 46- MA45 – Capital Budgeting Basics: Payback Period & NPV Explained
47. 47- MA46 – Payback, NPV & IRR (Step-By-Step Examples)
48. 48- MA47 – Balanced Scorecard Explained (Beginner’s Intro)
49. 49- MA48 – Balanced Scorecard: Match Goals to the 4 Perspectives
50. 50- MA49 – What Is Transfer Pricing?
51. 51- MA50 – Transfer Pricing Case Example: Internal vs External Bids
52. 52- MA51 – Relevant Costs Explained: What Counts & What Doesn’t
53. 53- MA52 - A Fun Relevant Costs Example
54. 54- MA53 – Keep or Drop a Segment? Relevant Cost Analysis (Step-By-Step)
55. 55- MA54 – Make or Buy? Relevant Cost Analysis (Step-By-Step)
56. 56- MA55 – Special Order: Relevant Cost Decision (Step-by-Step Example)
57. 57- MA56 – Sell or Process Further? (Relevant Cost Decision Example)
58. 58- MA57 – Constrained Resource - Relevant Cost Decision (Step-By-Step Example)
59. 59- MA1 - Intro to Management Accounting
60. 60- MA2 - Financial vs Managerial Accounting Sample Problem
61. 61- MA3 - Strategy, Planning, Directing and Controlling Example Problem
62. 62- MA4 - Ethics and Managerial Accounting Sample Problem
63. 63- MA5 - Schedule of Cost of Goods Manufactured - Explained
64. 64- MA6 - Schedule of Cost of Goods Manufactured Example - Part 1
65. 65- MA7 - Schedule of Cost of Goods Manufactured Example - Part 2
66. 66- MA8 - Schedule of Cost of Goods Manufactured Example - Part 3
67. 67- MA9 - Job Order Costing - Explained
68. 68- MA10 - Predetermined Overhead Rate - Sample problem - Management Accounting
69. 69- MA11 - Job Order Costing - Journal Entries - Sample Problem - Part 1
70. 70- MA12 - Job Order Costing - Journal Entries - Sample problem - Part 2
71. 71- MA13 - Process Costing Explained - Managerial Accounting
72. 72- MA14 - Process Costing Sample Problem - Managerial Accounting
73. 73- MA15 - Activity Based Costing - Explained - Managerial Accounting
74. 74- MA16 - Activity Based Costing - Example Problem - Managerial Accounting
75. 75- MA17 - Cost Behavior - Managerial Accounting
76. 76- MA18 - Graphing Costs - Sample Problem - Managerial Accounting
77. 77- MA19 - High-Low Method, Scattergraph, Least Squares Regression - Sample Problem Part 1
78. 78- MA20 - High-Low Method, Scattergraph, Least Squares Regression - Sample Problem Part 2
79. 79- MA21 - High-Low Method, Scattergraph, Least Squares Regression - Sample Problem Part 3
80. 80- MA22 - Breakeven Point and CVP Analysis - Explained
81. 81- MA23 - Breakeven Point and CVP Analysis - Sample Problem Part 1
82. 82- MA24 - Breakeven Point and CVP Analysis - Sample Problem Part 2
83. 83- MA25 - Multi-Product CVP - Sample Problem
84. 84- MA26 - Budgets
85. 85- MA27 - Schedule of Expected Cash Collections - Sample Problem
86. 86- MA28 - Production Budget - Sample Problem
87. 87- MA29 - Materials Purchases Budget - Sample Problem
88. 88- MA30 - Direct Labour Budget - Sample Problem
89. 89- MA31 - Manufacturing Overhead Budget - Sample Problem
90. 90- MA32 - Selling and Administrative Expenses Budget - Sample Problem
91. 91- MA33 - Cash Budget - Sample Problem
92. 92- MA34 - Variance Analysis - Explained
93. 93- MA35 - Direct Materials Price and Quantity Variances - Sample Problems
94. 94- MA36 - Direct Labor Rate and Efficiency Variances
95. 95- MA37 - Variable Overhead Variances - Sample problem
96. 96- MA38 - Fixed Overhead Variances - Sample Problem
97. 97- MA39 - Comprehensive Variance Analysis Sample Problem
98. 98- MA40 - Flexible Budgets Explained
99. 99- MA41 - Flexible Budgets - Sample Problem
100. 100- MA42 - Capital Budgeting - Net Present Value - Explained
101. 101- MA43 - Net Present Value, Payback Period, and IRR Sample Problem
102. 102- MA44 - The Balanced Scorecard - Explained
103. 103- MA45 Calculating ROI and Residual Income - Sample Problem
104. 104- MA46 - Balanced Scorecard Sample Problem
105. 105- MA47 - Transfer Pricing - Explained
106. 106- MA48 - Transfer Pricing - Sample Problem
107. 107- MA49 - Relevant Costs for Decision Making
108. 108- MA50 - Make or Buy Decision - Sample Problem
109. 109- MA51 - Drop or Retain a Segment - Sample Problem
110. 110- MA52 - Constrained Resource Decision - Sample Problem
111. 111- MA53 - Relevant Cost Analysis Doesn't ALWAYS Work Well