Holt Products Manufactures Desk-Top Computers

question 49

Multiple Choice

Holt Products manufactures desk-top computers.Management has determined that each computer has a standard labour cost of $48.00 when 4 hours of labour at a cost of $12.00 per hour are used.The static budget for the month of April showed an estimated production of 3900 computers.During April,4200 computers were actually produced.The actual direct labour cost for each computer was $57.60 when 4.5 hours of labour at a cost of $12.80 per hour was used.What should be the total direct labour cost according to Holt's flexible budget for April?

• A) $224 640
• B) $187 200
• C) $201 600
• D) $241 920

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Definitions:

Personality-Organization Constellations

Refers to the alignment or fit between an individual's personality traits and the culture or characteristics of an organization, affecting job satisfaction and performance.

Vertical Integration Mechanisms

Strategies used by companies to control or own their suppliers, distributors, or retail locations to streamline production and reduce costs.

Flatter Organization

Describes a company structure with few or no levels of middle management between staff and executives, enhancing decision-making and communication.

Horizontal Differentiation

The division of tasks, functions, or roles within an organization at the same hierarchical level to create specialization.