Examlex
Jody had an access-maintained tantrum for 14 minutes and it started 3 seconds after she was told, "No." It had been 2 days since the previous tantrum. The latency is:
Standard Hours Per Unit
The amount of direct labor time that should be required to complete a single unit of product, including allowances for breaks, machine downtime, cleanup, rejects, and other normal inefficiencies.
Actual Total Variable Overhead Cost
The amount incurred in variable overhead expenses for actual production activities.
Standard Variable Overhead Rate
A predetermined rate used to allocate variable overhead costs to units of production, based on expected activity levels.
Practical Standards
Standards that allow for normal machine downtime and other work interruptions and that can be attained through reasonable, though highly efficient, efforts by the average worker.
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