The Lowest Form for the Fraction 12/32 Would Be

question 29

Multiple Choice

The lowest form for the fraction 12/32 would be

• A) 4/11
• B) 3/8
• C) 6/18
• D) 6/16

---

Definitions:

Budgeted Manufacturing Overhead

The estimated overhead costs a company anticipates for manufacturing activities within a specified budget period, used for planning and control purposes.

Direct Labor-hour

A measure of the work input in terms of hours spent by workers directly involved in the manufacturing process.

Cash Disbursements

The outflow of cash for expenses, including paying bills, employees, and suppliers, among others.

Direct Labor-hours

The sum of working hours of employees directly contributing to the production activities.