The direct labor standards for a particular product are 4 hours of direct labor at $12.00 per direct labor-hour = $48.00. During October, 3,350 units of this product were made, which was 150 units less than budgeted. The labor cost incurred was $159,786 and 13,450 direct labor-hours were worked. The direct labor variances for the month were: 
Definitions:
Street Smarts
Practical intelligence and skills gained from personal experience outside of a formal educational environment, often in urban environments.
Robert Sternberg
A psychologist best known for his theory on love and intelligence, which includes the triarchic theory of intelligence.
Practical Intelligence
The ability to use information to get along in life and become successful.
Mental Age
Mental Age is a concept used to describe the level of intellectual development as compared to an average person's development at a certain age, often used in assessing intellectual capabilities in children.
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