Tom Is Dancing at a Local Discothèque with His Friends

question 7

Essay

Tom is dancing at a local discothèque with his friends Matt, Bill, Lisa, and Allison. Tom dances with
Lisa once and Allison twice. Bill dances with Lisa two times but does not dance with Allison, and
Matt dances with Lisa and Allison one time each. Using people as vertices and dances as edges
construct a graph which models this situation.

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Definitions:

Standard Hours Allowed

The time that should have been taken to complete the period’s output. It is computed by multiplying the actual number of units produced by the standard hours per unit.

Labour Rate Variance

The difference between the actual cost of labour per hour and the standard cost that was expected, multiplied by the total hours worked.

Variable Overhead Efficiency Variance

The difference between the actual variable overhead incurred and the expected variable overhead based on standard costs for the actual production achieved.

Actual Direct Labour Rate

The actual cost per hour paid to workers for their labor.