In step three of the five step composite risk management process, you will develop one or more controls that either eliminate the hazard or reduce the risk of a hazardous incident occurring. what type of controls take the forms of barriers and guards or signs to warn individuals, units, or organizations that a hazard exists

Turrubiates corporation makes a product that uses a material with the following standards standard quantity 8.0 liters per unit standard price $2.50 per liter standard cost $20.00 per unit the company budgeted for production of 3,800 units in april, but actual production was 3,900 units. the company used 32,000 liters of direct material to produce this output. the company purchased 20,100 liters of the direct material at $2.6 per liter. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for april is: