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

question 37

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 recommended quote for the job is:

• A)$2,285.
• B)$2,460.
• C)$2,195.
• D)$2,485.

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Definitions:

Person-centered Counseling

A therapeutic approach developed by Carl Rogers that emphasizes the importance of providing a nonjudgmental, empathetic, and congruent environment for the client.

Person-centered Counseling

A form of therapy that emphasizes the client's role in driving their own therapy process, based on the belief in the inherent self-healing capacities of individuals.

Approach Focus

Concentrates on the specific methods and goals within a therapeutic or problem-solving technique.

Therapeutic Presence

The fully engaged and focused state of a therapist during a session, characterized by empathy, authenticity, and mindfulness.