A Company Is Setting Its Direct Materials and Direct Labor

question 27

Multiple Choice

A company is setting its direct materials and direct labor standards for its leading product.Direct material costs from the supplier are $9 per square foot,net of purchase discount.Freight-in amounts to $0.30 per square foot.Basic wages of the assembly line personnel are $19 per hour.Payroll taxes are approximately 23% of wages.How much is the direct labor cost standard per hour? (Round your answer to the nearest cent.)

• A) $4.37
• B) $19.00
• C) $23.37
• D) $32.37

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Definitions:

Attribution Theory

A concept in psychology that describes how individuals infer the causes of their own and others' behavior.

Internal Dispositions

Inclinations, tendencies, or personality traits innate or deeply ingrained in a person that influence behavior.

External Situations

Circumstances or environments outside of an individual that can influence their behavior and decision-making processes.

Central Route Persuasion

A method of persuasion that involves deeply processing the content of a message, focusing on the arguments and evidence presented.