Perform the Operation and Give the Answer as a Fraction $$\left( - \frac { 1 } { 5 } \right) \left( \frac { 1 } { 3 } \right) \left( \frac { 1 } { 5 } \right)$$

question 161

Multiple Choice

Perform the operation and give the answer as a fraction in lowest terms.
- $$\left( - \frac { 1 } { 5 } \right) \left( \frac { 1 } { 3 } \right) \left( \frac { 1 } { 5 } \right)$$

• A) \(- \frac { 1 } { 15 }\)
• B) \(\frac { 1 } { 13 }\)
• C) \(\frac { 1 } { 15 }\)
• D) \(- \frac { 1 } { 75 }\)

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Definitions:

Standard Variable Overhead Rate

A predetermined rate used in costing to allocate variable manufacturing overhead to individual units of production based on a standard amount of an allocation base, such as direct labor hours or machine hours.

Direct Labor-hours

A measure of the amount of time spent by workers who are directly involved in the manufacturing process.

Variable Overhead Item

Costs that vary with the level of production output, such as utilities or materials, and are not fixed over the short term.

Rate Variances

The difference between the actual rate paid for inputs and the standard rate expected, often analyzed for labor or overhead rates.