Examlex
Which group was most likely to resist the system created by Frederick Winslow Taylor?
Direct Materials Quantity Variance
The difference between the actual quantity of direct materials used and the expected quantity, multiplied by the standard cost per unit.
Direct Labor Rate Variance
The difference between the actual cost of direct labor and the standard cost, attributed to the difference in the hourly wage rate paid and the standard rate expected.
Direct Labor Costs
These are the salaries and wages paid to employees directly involved in producing a company's goods or services.
Controllable Variance
Controllable variance refers to the difference between actual and expected figures that can be influenced by the actions of managers.
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