Robinson Manufacturing Uses a Standard Cost System

question 105

Essay

Robinson Manufacturing uses a standard cost system.The direct labor cost standard is $18.00 per direct labor hour.The direct labor efficiency standard is 0.5 direct labor hour per unit.Actual direct labor for the month is 1,200 hours for a total cost of $24,000.Production for the month is 3,000 units.Give the journal entry to record direct labor.

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Definitions:

Circadian Rhythms

Biological processes that display an endogenous, entrainable oscillation of about 24 hours, affecting sleep patterns, hormone release, and other bodily functions.

Plants

Living organisms belonging to the kingdom Plantae that typically produce their own food through photosynthesis and have cell walls.

Depressants

Substances that reduce the activity of the central nervous system, often used to induce calmness, reduce anxiety, or promote sleep.

Reduced Anxiety

A state or condition in which feelings of worry, nervousness, or unease are diminished or less intense.