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Dependent Variables Are Variables That Are Manipulated by the Researcher

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Dependent variables are variables that are manipulated by the researcher and whose effects are measured and compared.


Definitions:

Actual Units Produced

The real number of units manufactured during a specific period, as opposed to planned or estimated production figures.

Standard Rate Per Hour

The standard rate per hour denotes the predetermined cost or wage rate for work performed, typically used in budgeting and payroll calculations.

Direct Labor Time Variance

The difference between the actual hours worked and the standard hours allowed, multiplied by the standard labor rate.

Actual Direct Labor Hours

The real hours worked by employees directly involved in the production process.

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