Ewing Corporation's Controller Has Developed the Cost and Usage Data

question 93

Multiple Choice

Ewing Corporation's controller has developed the cost and usage data listed below in preparation of standard unit cost information for the coming year. $\begin{array}{lr} \text { Direct materials quantity standard } & 3 \text { pounds per product } \\\text { Direct labor time standard } & 5 \text { hours per product } \\\text { Direct materials price standard } & \$ 10 \text { per pound } \\\text { Direct labor rate standard } & \$ 9 \text { per hour } \\\text { Standard variable overhead rate } & \$ 5 \text { per labor hour } \\\text { Standard fixed overhead rate } & \$ 10 \text { per labor hour }\end{array}$
The standard unit cost for direct labor is

• A) $45.
• B) $27.
• C) $135.
• D) $9.

---

Definitions:

Negotiation

A process of discussion aimed at reaching an agreement or compromise between parties with different needs or interests.

Coercion Practices

These are methods or practices involving the use of force or intimidation to obtain compliance or control over others.

Transformational Leaders

Leaders who inspire and motivate their followers to exceed expectations and facilitate profound, systemic changes.

Financial Cost

The total amount of money that is spent to produce goods or services, including materials, labor, and other expenses.