The Following Direct Labor Information Pertains to the Manufacture of Product

question 137

Multiple Choice

The following direct labor information pertains to the manufacture of product Glaze:
$$\begin{array} { l c } \text { Time required to make one unit } & \text { 3direct labor hours } \\\text { Number of direct workers } & 25 \\\text { Number of productive hours per week, per worker } & 36 \\\text { Weekly wages per worker } & \mathbf { 7 0 0 } \\\text { Workers' benefits treated as direct labor costs } & 30 \% \text { of wages }\end{array}$$
What is the standard direct labor cost per unit of product Glaze? (CPA adapted)

• A) $19.44.
• B) $25.28.
• C) $58.33.
• D) $75.83.

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Definitions:

Quality

The degree to which a product, service, or process meets specified standards or fulfills customer expectations.

Accuracy

The degree to which information, measurements, or predictions correspond to the true values or outcomes.

Perceptions

The process by which individuals interpret and make sense of sensory information, leading to their understanding of the world.

Behavior

The actions, reactions, or functioning of an organism, often in response to external stimuli.