Standard and actual costs for direct labor for the manufacture of 1,500 units of product were as follows: Actual costs 450 hours @ $17.00 Standard costs 455 hours @ $16.50 Determine the (a) time variance, (b) rate variance, and (c) total direct labor cost variance. Round your answers to two decimal places.

Draw a flowchart for a process of interest to you, such as a quick oil-change service, a factory process you might have worked in, ordering a pizza, renting a car or truck, buying products on the internet, or applying for an automobile loan. identify the points where something (people, information) waits for service or is held in work-in-process inventory, the estimated time to accomplish each activity in the process, and the total flow time. evaluate how well the process worked and what might be done to improve it.