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If the standard to produce a given amount of product is 1,000 units of direct materials at $11 and the actual was 800 units at $12, the direct materials quantity variance was $2,200 unfavorable.
Cognitive Dissonance Theory
A psychological theory that explains the discomfort that arises from holding two conflicting beliefs, leading to changes in attitudes, beliefs, or behaviors.
Role-Playing Theory
A theory suggesting that much of behavior is influenced by society's expectations and that individuals perform roles they have learned based on social norms and expectations.
Attribution Theory
A concept in social psychology that explains how individuals infer the causes of their own and others' behavior, distinguishing between internal dispositions and external situations.
Attitude Theory
A psychological theory focused on how individuals form, organize, and change their attitudes towards objects, people, and situations, based on cognitive, affective, and behavioral components.
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