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When conducting a survey, face-to-face or telephone interviews yield the most complete information, but are expensive and time consuming. An alternative is to mail surveys, but a major problem with mail surveys is that
Labor Quantity Variance
The difference between the actual hours worked and the standard hours planned, multiplied by the standard labor rate.
Worker Fatigue
Worker fatigue refers to the physical and mental exhaustion that can decrease employee performance, potentially leading to mistakes and accidents.
Misallocation
The inefficient distribution or use of resources in a manner that does not maximize efficiency or value.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity of materials supposed to be used, multiplied by the standard cost per unit.
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