ACCA · Question 28 · Standard Costing

A logistics warehouse pays its workers a standard rate of $15 per hour. During the week, workers were paid for 5,000 hours, but due to a conveyor belt breakdown, they only actively worked for 4,800 hours.

Calculate the idle time variance. State your answer as a number followed by 'A' or 'F' (e.g., 3000 A).