PC.54 Claire & Dee's Tire Factory in Rexburg provides a free tire-rotation service for customers who purchase tires from them. For years this process took an average employee about 20 minutes to perform. Since they make no additional revenue from this service, they would like to make this process as efficient (or productive) as possible. Recognizing this challenge, management and key employees analyzed the process and made some time-saving changes. Over the course of a month they trained all employees on the new process, and after doing so, an average employee could rotate a set of four tires in about 15 minutes. In this case, what is the output that should be used for productivity calculations?

Skychefs, inc. prepares in-flight meals for a number of major airlines. one of the company's products is grilled salmon in dill sauce with baby new potatoes and spring vegetables. during the most recent week, the company prepared 4000 of these meals using 960 direct labor hours. the company paid these direct labor workers a total of $19,200 for this work, or $20.00 per hour. according to standard cost card for this meal, it should require 0.25 direct labour-hours at a cost of $19.75 per hour.1. what is the standard labor-hours allowed (sh) to prepare 4,000 meals? 2. what is the standard labor cost allowed (sh x sr) to prepare 4,000 meals? 3. what is the labor spending variance? 4. what is the labor rate variance and the labor efficiency variance?