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While preparing for the patient's discharge,the nurse uses a discharge planning checklist and notes that the patient is concerned about going home because she has to depend on her family for care.The nurse realizes that successful recovery at home is often based on:
Materials Quantity Variance
The variance between the real amount of materials utilized in manufacturing and the anticipated standard amount, times the standard unit cost.
Overhead Variance
The difference between the actual overhead costs incurred and the standard or expected overhead costs.
Direct Materials Price Variance
Direct materials price variance is the difference between the actual cost of direct materials and the standard cost, showing how much more or less was spent on purchasing materials.
Direct Labor Quantity Variance
The difference between the actual hours worked and the standard hours allowed, multiplied by the standard rate, indicating efficiency in labor usage.
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