A person that installs the doors on a car is a part of the direct labor line, because without him or her, the car would be unfinished. In a housekeeping business, a maid who goes out on jobs would be considered direct labor, as without her, the house would not be cleaned. Those ...
Indirect labor is considered an overhead as these costs cannot be assigned to any one project or service. As asmall business owner, it’s important to set the prices of your services and product high enough to cover yourproduction costs, turn a profit, and still remain competitive. Keeping ...
Pane Company’s direct labor costs for April are as follows: What is Pane’s direct labor rate variance? A. 44,496 unfavorable. B. 49,440 unfavorable. C. 49,440 favorable. D. 50,400 favorable.相关知识点: 试题来源: 解析 B 略
A direct cost is a price that can be directly tied to the production of specific goods or services. A direct cost can be traced to the cost object, which can be a service, product, or department. Direct and indirect costs are the two major types of expenses or costs that companies can...
In addition to paying an employee’s wage, several factors increase the total cost of an employee: Sick days Paid leave Worker’s compensation Payroll taxes If these hidden costs climb too high, a company can go out of business. Furthermore, tracking and comprehending labor is an easy way ...
The direct labor cost includes the wages and fringe benefits of the direct labor employees and the cost of the temporary staff that are working directly on the manufacturer’s products. The direct labor cost is classified as the following: A product cost (along with the costs of the direct ...
Answer (B) is correct . The direct labor rate variance is determined by multiplying the actual hours worked by the difference between the standard and actual rates. The standard ? rate equals the direct labor efficiency variance divided by the difference between the standard and actual hours. The...
百度试题 题目Lake’s direct labor costs for the month of May are as follows: What was Lake’s standard direct labor rate in May? A. 7.69 B. 7.80 C. 8.25 D. 8.81 相关知识点: 试题来源: 解析 D 略 反馈 收藏
Largely the balance depends on the overall cost of labor compared with the cost of automation. If labor costs increase drastically because of union strike perhaps, the company is more likely to invest in automation to lower its direct labor costs over time. If direct labor expenses are at a ...
At the end of the year (oraccounting period) if the standard costs are higher than the actual expenses, than the company is considered to have afavorable variance. If the company’s actual costs were higher, then the company would have anunfavorable variance. These variances can be drilled ...