The Following Direct Labor Information Pertains to the Manufacture of Product

question 17

Multiple Choice

The following direct labor information pertains to the manufacture of product Scour:
$$\begin{array} { l c } \text { Time required to make one unit } & \text { 2direct labor hours } \\\text { Number of direct workers } & 50 \\\text { Number of productive hours per week, per worker } & 40 \\\text { Weekly wages per worker } & \$ 500 \\\text { Workers' benefits treated as direct labor costs } & 20 \% \text { of wages }\end{array}$$
What is the standard direct labor cost per unit of product Scour? (CPA adapted)

• A) $30.
• B) $24.
• C) $15.
• D) $12.

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Definitions:

Environmental Practices

Actions and policies implemented by an organization to minimize its impact on the environment and promote sustainability.

Social Practices

The patterns of behavior and norms that are accepted in a society or among particular social groups.

Sustainability

The practice of maintaining processes or states over time in a way that avoids depleting resources or causing ecological balance to suffer.

Balanced Scorecard

A strategic planning and management system that organizations use to communicate objectives, align business activities to the vision and strategy, and monitor performance against strategic goals.