The Engineering Firm of Dobbs and Smith Uses a Job

question 16

Multiple Choice

The engineering firm of Dobbs and Smith uses a job order costing system to accumulate client-related costs. The overhead rate is 60% of direct labor cost. Staff engineer time is charged at a rate of $80 per hour. A recent job for a client involved 30 staff labor hours. How much was the total job cost?

• A) $1,600
• B) $2,400
• C) $3,840
• D) $360

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Definitions:

Nutrient Inputs

The addition of essential nutrients into an ecosystem, naturally or through human intervention, to support the growth of its living organisms.

Organism

A living entity characterized by the capacity for metabolism, growth, reaction to stimuli, and reproduction.

Neurotoxin

A type of toxin that specifically targets neural tissues, potentially causing damage to the nervous system.

Mutagen

An agent, such as radiation or a chemical substance, that causes genetic mutation.