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Community Manufacturing Inc. developed the following standard costs for direct material and direct labor for one of their major products, the 30-gallon heavy-duty plastic container.
During May, Community produced and sold 10,000 containers using 2,200 pounds of direct materials at an average cost per pound of $24 and 1,050 direct labor hours at an average wage of $14.75 per hour.
-May's direct material quantity variance was:
Modify Behavior
The process of changing or adjusting one's actions, reactions, or habits, often through various forms of learning or intervention.
Reciprocal Determinism
A concept in psychology that suggests a person's behavior is both influenced by and influences their personal factors and the environment.
Crying Child
A young individual expressing distress, discomfort, or the need for attention through tears and vocalizations.
Checkout Counter
A desk or counter where goods are paid for in stores, including supermarkets and retail establishments.
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