Marcel Breuer's Armchair,model B3 Is Considered a Masterpiece of Design

question 21

Essay

Marcel Breuer's Armchair,model B3 is considered a masterpiece of design.Though built in 1925,it maintains a modern appearance.The 1939 Chrysler Airflow,by contrast,seems to be an antique.What makes one design appear contemporary and the other outdated?

---

Definitions:

Total Labor Variance

Represents the difference between the budgeted or standard cost of labor and the actual cost incurred, capturing inefficiencies or savings in labor costs.

Overhead Controllable Variance

The difference between the actual overhead incurred and the overhead that should have been incurred, given the level of activity, which is under the control of management.

Overhead Volume Variance

The difference between the expected (budgeted) and the actual overhead costs incurred, due to variations in the level of produced or sold volume.

Standard Cost

A predetermined cost of manufacturing a product or providing a service, used as a benchmark to measure performance.