Larry Corporation has developed ideal standards for four activities: labor, materials, inspection, and receiving.Information is as follows: 
The actual prices paid per unit of each activity driver were equal to the standard prices.
-The value-added costs for labor are
Definitions:
Human Resource Practices
The strategies, methods, and processes that an organization uses to manage its employees.
Positive Perceptions
Refers to the favorable views or opinions individuals hold about certain conditions, events, or outcomes.
Direct Leader
A leader who has immediate supervisory authority over employees, often responsible for directly managing work and providing guidance.
Top Leaders
Individuals at the highest level of an organization's hierarchy, responsible for making strategic decisions and guiding the organization toward its objectives.
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