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TABLE 12-5
Four surgical procedures currently are used to install pacemakers. If the patient does not need to return for follow-up surgery, the operation is called a "clear" operation. A heart center wants to compare the proportion of clear operations for the 4 procedures and collects the following numbers of patients from their own records:
They will use this information to test for a difference among the proportion of clear operations using a chi-square test with a level of significance of 0.05.
-Referring to Table 12-5, what is the value of the critical range for the Marascuilo procedure to test for the difference in proportions between procedure B and procedure D using a 0.05 level of significance?
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours expected, multiplied by the standard hourly wage rate.
Materials Quantity Variance
The difference between the actual quantity of materials used in production and the expected quantity, multiplied by the standard cost per unit.
Variable Overhead Efficiency Variance
The difference between the actual variable overhead incurred and the standard cost allocated for the actual production achieved.
Labor Rate Variance
The difference between the actual cost of direct labor and the expected (or budgeted) cost, based on standard rates and actual hours worked.
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