Minmax Co'S Direct Labor Information for February Is as Follows

question 153

Multiple Choice

Minmax Co.'s direct labor information for February is as follows: $\begin{array}{lr}\text { Direct labor hours worked (AQ) } & 33,600 \\\text { Standard direct labor hours for units manufactured (SQ) } & 35,000 \\\text { Unfavorable direct labor rate variance } & \$ 11,760 \\\text { Total payroll for direct labor } & \$ 470,400\end{array}$ The standard direct labor rate per hour (SP) (to two decimal places) for February was:

• A) $13.44.
• B) $13.65.
• C) $13.78.
• D) $14.00.
• E) $14.35.

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Definitions:

De-Icing Fluid

A chemical solution applied to surfaces, such as roads or aircraft, to melt ice and prevent re-freezing.

Brake Systems

Systems designed to slow down or stop a vehicle by converting kinetic energy into thermal energy, typically involving components like pads, rotors, and fluids.

FMVSS-121

Federal Motor Vehicle Safety Standard 121, which outlines the requirements for air brake systems in commercial vehicles to ensure safe stopping distances.

Disc Brakes

Vehicle brake system in which squeeze pressure is applied to a rotor by a caliper. Both pneumatic and hydraulic disc brakes are used on trucks.