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After many media reports of aggressive behavior by parents and other adult spectators in the stands at Canadian youth hockey games, psychologists systematically recorded the comments of adult spectators at youth hockey games in a large Canadian city. They found that when negative comments were made, they were more often directed at the _____ than at the _____.
Direct Labor Hours
The total hours worked by employees directly involved in manufacturing products or providing services.
Direct Materials Quantity Variance
The difference between the actual quantity of materials used in production and the standard quantity expected, multiplied by the standard cost per unit.
Per-unit Standards
Per-unit standards refer to the predetermined costs or metrics applied to individual units of production, aiding in budgeting and performance evaluation.
Pounds
A unit of weight commonly used in the British imperial and United States customary systems.
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