Actual hours worked x 100 Budgeted hours

Number of actual working days in a period x 100 Number of working days in the budget period

Standard hours for actual production x 100 Actual hours worked

Standard hours for actual productionx 100 Budgeted standard hours

Calendar Ratio = – McqOptions

1.	Calendar Ratio =
A.	Number of actual working days in a period x 100 Number of working days in the budget period
B.	Actual hours worked x 100 Budgeted hours
C.	Standard hours for actual production x 100 Actual hours worked
D.	Standard hours for actual productionx 100 Budgeted standard hours
Answer» B. Actual hours worked x 100 Budgeted hours

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Calendar Ratio =

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