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The nurse is evaluating the plan of care and notes that none of the goals have been met for the client with impaired gas exchange. Which action by the nurse is the most appropriate?
Labor Efficiency Variance
The variance between the real hours spent producing a good or service and the anticipated standard hours, times the standard wage rate.
Variable Overhead Rate Variance
The difference between the actual variable overhead costs incurred and the standard variable overhead expected for the actual production achieved.
Variable Overhead Efficiency Variance
A measure used in cost accounting to evaluate the efficiency of variable production costs, comparing the actual hours worked to the standard hours expected.
Materials Price Variance
The difference between the actual cost of materials and the expected (standard) cost.
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