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Over half of all the unfair labor practice charges are filed against employers who:
Materials Price Variance
The difference between the actual cost of materials and the expected (or standard) cost, used to control and manage costs.
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours expected to complete a task, multiplied by the standard hourly labor rate.
Materials Price Variance
The discrepancy between the real expense of direct materials employed in manufacturing and the anticipated standard expense for those materials.
Materials Quantity Variance
The difference between the budgeted and actual quantities of materials used in production, affecting cost management.
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