26.In the last period an organisation budgeted to work 116,000 hours manufacturing 29,000 units. Actual output last period was 26 ,000 units which took 108,000 hours to manufacture. What was the labour efficiency ratio for the last period (expressed as a % correct to one decimal place)?
A.103 .3%
B.93.1%
C.89.7%
D.96.3%
答案：96.3%
Budgeted hours per unit = 4 (116,000 / 29,000)
Actual hours per unit = 4.15 (108,000 / 26,000)
Labour efficiency ratio= 96.3% (4/ 4.15)
