Reference: 03-12
Jimbob Co During April, $36,000 in Raw Materials (All Direct Materials) Were

question 45

Multiple Choice

Reference: 03-12
Jimbob Co. had the following inventory balances at the beginning and end of April: $$\begin{array} { | l | l | l | } \hline & \text { April 1 } & \text { April 30 } \\\hline \text { Raw Materials } & \$ 17,000 & \$ 20,000 \\\hline \text { Finished Goods } & \$ 50,000 & \$ 44,000 \\\hline \text { Work in Process } & \$ 9,000 & \$ 11,000 \\\hline\end{array}$$ During April, $36,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was 80 cents per each direct labour dollar, and it paid its direct labour workers $20 per hour. A total of 150 hours of direct labour time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $4,700 of direct materials cost. The Company incurred $28,000 of actual manufacturing overhead cost during the month and applied $26,400 in manufacturing overhead cost.
-The actual direct labour hours worked during April totalled:

• A)1,650.
• B)1,800.
• C)1,400.
• D)1,750.

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Definitions:

Employee Motivation

The level of energy, commitment, and creativity that a company's workers bring to their jobs.

Work-Related Accidents

Incidents that occur in the course of work leading to physical or mental occupational injuries.

Employee Training

A structured program designed to boost employees' knowledge, skills, and abilities related to their job functions, aiming to increase productivity and job satisfaction.

Flow

A mental state of complete immersion and engagement in an activity, where an individual experiences a sense of fluidity between their body and mind.