1 Preheat oven to 400 degrees F (200 degrees C). 2  Unroll the pie crusts, and cut 2 6-inch rounds from the dough; cut the remaining dough into 1/8-inch strips for a lattice crust. 3  Fit the rounds into 2 5-inch mini pie dishes. Unroll the pie crusts, and cut 2 6-inch rounds from the dough; cut the remaining dough into 1/8-inch strips for a lattice crust. 2  Fit the rounds into 2 5-inch mini pie dishes. 3  In a bowl, stir together the cherries, tapioca, sugar, and almond extract; let the filling stand for 5 minutes to soften the tapioca.
In most companies, the ratio of direct labor to indirect labor is about 3 to 1. The better companies get closer to 4 to 1. In most companies direct labor spends about 70% of its time actually working on making the product, with the rest spent on meetings, downtime, waiting for parts, paid breaks, and other things that do not create value.
(The direct labor efficiency variance could be called the direct labor quantity variance or usage variance.). Note that DenimWorks paid $9 per hour for labor when the standard rate is $10 per hour. This $1 differenceâmultiplied by the 50 actual hoursâresults in a $50 favorable direct labor rate variance.(The direct labor rate variance could be called the direct labor price variance.).otice that for the good output in February, the total actual labor costs amounted to $825 and the total standard cost of direct labor amounted to $800. This unfavorable difference of $25 agrees to the sum of the two labor variances: