Use the Information Below to Answer the Following Questions Other Relevant Information: Management Has Budgeted for 20,000 Direct Labour

question 15

Multiple Choice

Use the information below to answer the following questions.
Fingers Ltd, a graphic design service, has received an inquiry from a potential customer for a quotation for a webpage design. The pricing policy of the business is based on the budgeted financial data for the coming financial year. The data for the coming year is shown below: $$\begin{array} { l r } \text { Sales } & \$ 550,000 \\\text { Direct materials } & 50,000 \\\text { Direct labour } & 300,000 \\\text { Variable overhead } & 5,000 \\\text { Advertising for business } & 5,000 \\\text { Depreciation on equipment } & 30,000 \\\text { Administration } & 27,000 \\\text { Interest } & 10,000 \\\text { Profit before tax } & 133,000\end{array}$$ Other relevant information: Management has budgeted for 20,000 direct labour hours. Overhead is applied based on direct labour hours. An estimate for the direct costs of the job to be quoted on is shown below: $$\begin{array} { l r } \text { Direct materials } & \$ 400 \\\text { Direct labour (100 hours) } & \$ 1,500\end{array}$$
-Refer to the table above. The budgeted overhead recovery rate based on direct labour hours is:

• A)$3.85 per DLH.
• B)$5.60 per DLH.
• C)$2.85 per DLH.
• D)$5.85 per DLH.

Learn cost-effective strategies for monitoring and maintaining wheel integrity.

Understand the principles of various truck suspension systems including pneumatic, multi-leaf, and equalizing-beam.

Identify the impact of loading conditions on truck suspensions and subsequent effects on vehicle components.

Recognize common causes and signs of suspension wear or failure.

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Definitions:

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An individual's sense of belonging to particular social groups, defined by various group characteristics or affiliations.