Lean is a management philosophy that focuses on: Lean is a management philosophy that focuses on: statistical quality control (SQC) techniques. data to reduce variation and waste. the voice of the customer. maximizing customer value while eliminating waste. prevention, appraisal and internal failure costs.

Manipulation manufacturing's (amm) standards anticipate that there will be 5 pounds of raw material used for every unit of finished goods produced. amm began the month of maymay with 8,000 pounds of raw material, purchased 25,500 pounds for $ 15,300 and ended the month with 7,400 pounds on hand. the company produced 4,9004,900 units of finished goods. the company estimates standard costs at $ 1.10 per pound. the materials price and efficiency variances for the month of maymay were: