Which One of the Costs Below Is NOT Considered Part

question 46

Multiple Choice

Which one of the costs below is NOT considered part of direct labour costs?

• A)employer payroll taxes on factory workers
• B)gross earnings of the general manager of the plant
• C)gross earnings of factory workers
• D)fringe benefits

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Definitions:

Tenant-Days

A measure used in hospitality and property management to calculate the total number of days that tenants or guests occupy a space over a certain period.

Net Operating Income

The profit generated from a company's core business operations, excluding deductions of interest and taxes.

Revenue and Spending Variance

The difference between actual and budgeted figures for both income and expenditures, respectively.

Flexible Budget

A budget that varies with levels of activity or output, allowing organizations to more accurately forecast costs and revenues over various levels of production.