acct511_4

• training and experience factors
• quality of materials
• poor supervision
• production efforts

The difference between the actual raw material units used during the period and the standard units that should have been used during the period multiplied by the standard cost per unit of the direct material

Difference between the actual and the standard wage rate multiplied by the actual direct labor hours worked

Difference between total direct hours worked and total standard direct labor hours multiplied by standard direct labor rate