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:

Technical Leadership

A leadership style focused on expertise, technology, and processes, often in fields requiring specialized knowledge.

Challenging Situation

A circumstance that presents difficulty, complexity, or adversity that requires problem-solving and adaptation.

Holding Environment

A psychological or social space created to foster security, reflection, and change, often used in therapy or organizational change efforts.

Fuller Picture

A comprehensive or complete understanding or representation of a situation, incorporating all relevant aspects and details.