Lewis and Partners Tracks Costs for Individual Tax Return Clients $\quad$

question 55

Multiple Choice

Lewis and Partners tracks costs for individual tax return clients separately.Direct labour cost drives its service overhead costs.During the month of September,the following data were available for Client #156:
Direct labour $\quad$ $\quad$ 400 hours at $\$ 15$ per hour
If total overhead costs during the month totalled $10 000 when a total of $30 000 in direct labour costs were incurred,what will be the overhead allocated to Client #156?

• A) $1000
• B) $3000
• C) $750
• D) $2000

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Definitions:

Query Tools Design Tab

An interface element in database software that contains tools and options for designing and customizing database queries.

Query Design Grid

A visual tool in database software that facilitates the creation and modification of queries by allowing users to graphically arrange tables, fields, and conditions.

Foreign Key Field

Refers to a column in a database table that creates a link between two tables, ensuring referential integrity.

One-To-Many Relationship

A type of database relationship where a single record in one table is associated with multiple records in another table.