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Figure 9-2
Bodacious Corporation produced 100 units of Product AA. The total standard and actual costs for materials and direct labor for the 100 units of Product AA are as follows:
Materials: Standard Actual
Standard: 200 pounds at $3.00 per pound $600
Actual: 220 pounds at $2.85 per pound $627
Direct labor:
Standard: 400 hours at $15.00 per hour 6,000
Actual: 368 hours at $16.50 per hour 6,072
-Refer to 9-2. What is the labor efficiency variance for Bodacious Corporation?
Linea Alba
The linea alba is a fibrous structure that runs down the midline of the abdomen, connecting the left and right abdominal muscles.
Pelvic Floor
comprises muscles and tissues that support the organs of the pelvis, such as the bladder and the uterus.
Erector Spinae
A group of muscles running vertically along the spine that extend the back and maintain posture.
Iliocostalis Group
A muscle group within the erector spinae muscles of the back that helps in extending and laterally flexing the spine.
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