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It is estimated that sedentary people use about 30 kilocalories of energy per kilogram body weight daily.
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours expected, weighted by the standard labor rate.
Labor Rate Variance
The difference between the actual hourly labor cost and the standard or budgeted hourly labor cost, multiplied by the total hours worked.
Materials Quantity Variance
The variance between the real amount of materials consumed in the production process and what was anticipated, calculated by the standard cost for each unit.
Materials Price Variance
Difference between the actual cost of material and the standard cost multiplied by the amount of material purchased.
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