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MAX Computers manufactures affordable laptops and desktops at its factory in Arizona.MAX has experienced a moderate amount of financial success,but upper management wants the firm to grow at a faster rate and become a bigger player in the highly competitive computer market.The firm's greatest problems relate to its employees.Employee turnover is high-most employees at MAX leave within two years or less of being hired.In addition,the rate of productivity among employees is not as high as executives would like.The vice president of human resources is considering moving MAX towards a high-performance work system. Which of the following best supports the argument that MAX should move towards a high-performance work system?
Unit Price
The cost assigned to a single unit of a product or service, facilitating price comparisons across different quantities.
Direct Labor Variance
The difference between the actual labor costs incurred and the standard labor costs expected for the actual production level, reflecting efficiency and cost control in production.
Per-unit Standards
Predetermined costs to produce a single unit of product, used in budgeting and cost control.
Direct Labor Hours
The total hours worked by employees directly involved in manufacturing products or providing services.
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