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Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms × $12.00/kilogram) = $60.00/unit; direct labor (3.5 hours/unit × $20.00/hour) = $70.00/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December: The direct labor rate variance for December, to the nearest dollar, was:
Trigeminal Nerve
The fifth cranial nerve responsible for sensation in the face and motor functions such as biting and chewing.
Sharp and Dull Stimulation
A method used in neurologic examination to assess sensory function by comparing responses to sharp (e.g., pinprick) versus dull stimuli.
Paresthesia
An abnormal sensation of the skin such as tingling, prickling, or numbness that arises without apparent cause.
Acquired Immunodeficiency Syndrome (AIDS)
A chronic, potentially life-threatening condition caused by the human immunodeficiency virus (HIV), severely damaging the immune system.
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