Flapjack corporation had 8,200 actual direct labor hours at an actual rate of $12.40 per hour. original production had been budgeted for 1,100 units, but only 1,000 units were actually produced. labor standards were 7.6 hours per completed unit at a standard rate of $13.00 per hour. the direct labor rate variance is

Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.