1. Setting labor time standards extremely high so that variances on which performance is evaluated are consistently favorable
2. Evaluating each manager on the variances generated in his or her production area without regard for potential implications on other production areas
3. Estimating production at levels significantly higher than is necessary to meet current and anticipated sales, thereby lowering the predetermined fixed OH rate per unit and inventory cost, while increasing reported operating income
4. Producing unnecessary inventory to generate a high, favorable volume variance
5. Not adjusting standards for changed production conditions so that favorable variances will result
6. Using inappropriate material or labor mixes that create favorable price or rate variances but result in a lower-quality product