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TABLE 11-8 An Important Factor in Selecting Database Software Is the Time

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TABLE 11-8
An important factor in selecting database software is the time required for a user to learn how to use the system. To evaluate three potential brands (A, B and C) of database software, a company designed a test involving five different employees. To reduce variability due to differences among employees, each of the five employees is trained on each of the three different brands. The amount of time (in hours) needed to learn each of the three different brands is given below:
TABLE 11-8 An important factor in selecting database software is the time required for a user to learn how to use the system. To evaluate three potential brands (A, B and C) of database software, a company designed a test involving five different employees. To reduce variability due to differences among employees, each of the five employees is trained on each of the three different brands. The amount of time (in hours) needed to learn each of the three different brands is given below:     Below is the Excel output for the randomized block design:    -Referring to Table 11-8, the value of MSA is ________, while MSBL is ________.
Below is the Excel output for the randomized block design:
TABLE 11-8 An important factor in selecting database software is the time required for a user to learn how to use the system. To evaluate three potential brands (A, B and C) of database software, a company designed a test involving five different employees. To reduce variability due to differences among employees, each of the five employees is trained on each of the three different brands. The amount of time (in hours) needed to learn each of the three different brands is given below:     Below is the Excel output for the randomized block design:    -Referring to Table 11-8, the value of MSA is ________, while MSBL is ________.
-Referring to Table 11-8, the value of MSA is ________, while MSBL is ________.

Calculate and interpret direct materials cost variances, including price and quantity variances.
Identify and record various types of variances in a standard cost system.
Understand the concept and calculation of overhead volume variance.
Calculate and comprehend the significance of controllable variances in overhead costs.

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