kilograms inspected per hour and the number of kilograms that pass or fail the inspection. Required Begin by calculating the following amounts for the inspection hours. Now calculate the efficiency and quantity variances for time spent on inspections. Label the variance as favourable (F) or unfavourable (U). Efficiency variance hours Quantity variance hours Requirement 2. Calculate two variances that can be used to evaluate the percentage of the food that fails the inspection. Next calculate the following amounts for the kilograms that failed inspection. Finally, calculate the efficiency and quantity variances for kilograms of food that fail inspection. Label the variance as favourable (F) or unfavourable (U). Efficiency variance kg Quantity variance kg
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