The standard hours allowed is the direct labor-hours that should have been used to complete the planned output for the period. the direct labor-hours that should have been used to complete the actual output for the period. computed by multiplying the standard labor-hours allowed per unit by the planned output for the period. computed by multiplying the actual labor-hours per unit by the planned output for the period.

China's new 5 percent tax on disposable wooden chopsticks, reflecting concerns about deforestation, has been praised by environmentalists. the move is hitting hard at the japanese, who consume 25 billion set of wooden chopsticks annually. almost all of the chopsticks used in japan come from china. the reuirements for chinese manufacturers of wooden chopsticks to pay the 5 percent tax is a factor in their external environment.