Josh Fell While Hiking and Dislocated His Shoulder

question 32

Multiple Choice

Josh fell while hiking and dislocated his shoulder.Yemen,his companion,knows how to get his shoulder back in place but has no pain killers.Which of the following would you recommend to help Josh cope with the painful procedure?

• A) instruct Josh not to think about the pain
• B) instruct Josh to think about how much better it is going to feel when the shoulder is reset
• C) instruct Josh to think about home
• D) instruct Josh to count backwards from 100

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Definitions:

Labor Efficiency Variance

The difference between the actual hours worked and the standard hours allowed for the work performed, multiplied by the standard labor rate.

Standard Hours

The estimated time that should be taken to complete a task or produce a unit under normal conditions.

Actual Labor-Hours

Actual labor-hours represent the real number of labor hours worked by employees, as opposed to planned or estimated hours, often used in productivity and costing analyses.

Direct Material Standards

The anticipated cost and quantity of materials required for the production of goods or services.