Which of the following control ratios is given by standard hours produced divided by actual hours worked? A. Activity ratio
B. Overhead efficiency ratio
C. Volume ratio
D. Capacity ratio
E. Efficiency ratio

Answer: E. Efficiency ratio

Explanation: The efficiency ratio is calculated by dividing the standard hours for actual production by the actual hours worked. It is a measure of how efficiently the workforce is operating in comparison to the expected performance. A higher ratio indicates greater efficiency, while a lower ratio signals inefficiency. The other options, such as activity and volume ratios, measure different aspects of performance.