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Quick Tax Returns budgets 1.5 direct labor hours for every tax return that it prepares, at a standard cost of $20 an hour. During the most recent year, 500 returns were completed with the labor cost totaling $17,600. The actual labor cost was $22 per hour during that period. What was the direct labor price variance?
Latency Stage
In psychoanalytic theory, a period in childhood development characterized by a suppression of sexual impulses and a focus on expanding social contacts beyond the family.
Biological Urges
Innate drives or impulses stemming from biological needs that influence human behavior, such as hunger, thirst, and sexual desire.
Social Contacts
Interactions and connections with other people, ranging from casual acquaintances to close personal relationships.
Psychosexual Development
Freud's theory describing how personality develops through five stages (oral, anal, phallic, latency, genital) from infancy to adulthood.
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