Use the Following Information for Questions
Payne Company Developed

question 117

Multiple Choice

Use the following information for questions
Payne Company developed the following data for the current year:
$\begin{array}{cc} \text { Beginning work in process inventory } &\$68,000\\ \text { Direct materials used} &104,000\\ \text { Actual overhead} &88,000\\ \text { Overhead applied } &92,000\\ \text { Cost of goods manufactured } &450,000\\ \text { Total manufacturing costs. } &428,000\\\end{array}$


-How much is Payne Company's direct labour cost for the year?

• A)$254,000
• B)$300,000
• C)$232,000
• D)$164,000

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Definitions:

Direct Communication

A straightforward and transparent way of speaking or writing where intentions and messages are clearly stated without ambiguity.

Indirect Communication

A conversational style where the message is not expressed directly through words but implied through context or non-verbal cues.

Conflict

A situation where competing or opposing needs, interests, or viewpoints lead to disagreement or dispute.

Negatively Affected

Impacted in an adverse manner, leading to detrimental outcomes or decreases in quality, performance, or well-being.