As a three-person team, choose an activity that is commonly performed every day, such as taking a shower/bath, preparing a meal, or doing homework. Have each team member time him- or herself performing that activity for two days and then develop a standard time for the team. Now have the team members time themselves performing the same activity for the next ve days.

a. Using an assumed hourly wage rate of $12, calculate the labor e ciency variance for your team.

b. Prepare a list of reasons for the variance.

c. How could some of the variance have been avoided