An HR Manager for a Manufacturer Uses a Local Public

question 31

Multiple Choice

An HR manager for a manufacturer uses a local public employment office to hire casual labourers to help receive a large shipment of raw materials.The workers will be paid $12.50/hour each.How much will the company have to pay the employment office for its service?

• A) nothing
• B) one month's salary
• C) one-tenth of the employee's yearly salary
• D) $250,the standard amount

---

Definitions:

Assembly

The process of putting together various components or pieces to build a finished product.

Predetermined Overhead Rate

A rate calculated before the accounting period begins, used to estimate the cost of manufacturing overhead for a specific activity base.

Machine-Hours

An indicator of the time spent in production, calculating the duration in hours that machinery is active during the manufacturing cycle.

Direct Labor-Hours

The accumulated hours spent by workers directly involved in manufacturing activities.