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Talladega Industries, Inc., (TII) developed the following standard costs for direct material and direct labor for one of their major products, the 10-gallon plastic container.
During August, TII produced and sold 10,000 containers using 980 pounds of direct materials at an average cost per pound of $32 and 500 direct labor hours at an average wage of $15.25 per hour.
-August's direct labor efficiency variance was:
Amputation
The surgical removal of a body part, typically a limb or extremity, due to injury, disease, or surgery.
Social Control Theory
A theory of crime, proposed by Travis Hirschi, that posits that strong social bonds increase conformity and decrease deviance.
Travis Hirschi
A criminologist who developed the Social Control Theory, proposing that strong bonds to society encourage conforming behavior and reduce the likelihood of deviance.
Crime
A violation of a norm that has been codified into law.
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