Whitman Has a Direct Labor Standard of 2 Hours Per

question 15

Multiple Choice

Whitman has a direct labor standard of 2 hours per unit of output.Each employee has a standard wage rate of $22.50 per hour.During July,Whitman paid $94,750 to employees for 4,445 hours worked.2,350 units were produced during July.What is the flexible budget amount for direct labor?

• A)$105,750
• B)$189,500
• C)$200,025
• D)$211,500

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Definitions:

Wagner Act

U.S. legislation passed in 1935 that established the legal right for workers to join unions and engage in collective bargaining.

Multiple Unions

The presence of more than one labor union within a single workplace or industry, each representing different groups of workers.

Right-to-Work Law

Legislation that prohibits agreements between labor unions and employers that make union membership or payment of union dues a condition of employment, either before or after hiring.

Union Representation

The act of acting on behalf of union members in negotiations with employers, usually regarding work conditions, wages, and other employment issues.