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Mr. Remignanti asks 9-year-old Anne to divide a pitcher of lemonade equally between two glasses,one each for her and her friend Kate. The two glasses are different shapes,with Anne's being tall and thin and Kate's being short and wide. After Anne pours the lemonade,Mr. Remignanti says to her,"Look,the lemonade in your glass is higher than the lemonade in Kate's glass. Did you give yourself more than you gave Kate?" "No," Anne replies,"my glass is skinnier." Mr. Remignanti continues to ask Anne questions to determine how well she understands that height compensates for width in this situation. Mr. Remignanti's strategy can best be described as illustrating:
September
The ninth month of the Julian and Gregorian calendars, known for marking the transition from summer to autumn in the Northern Hemisphere.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard quantity expected to be used, multiplied by the standard cost per unit of material.
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours expected, multiplied by the standard labor rate.
June
The sixth month of the year in the Gregorian calendar.
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