Canberra Company Uses a Job Order Cost Accounting System

question 103

Multiple Choice

Canberra Company uses a job order cost accounting system. During the current month, the factory payroll of $180,000 was paid in cash. The amount of labor classified as indirect labor was three times greater than the amount classified as indirect labor. What amount should be debited to Factory Overhead for indirect labor for this month?

• A) $135,000
• B) $180,000
• C) $45,000
• D) $60,000
• E) $20,000

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Definitions:

Drawing blood

The process of extracting blood from a vein, usually for diagnostic testing.

Hibiclens

An antiseptic and antimicrobial skin cleanser that is effective in killing bacteria, viruses, and fungi.

Hydrogen peroxide

A chemical compound with the formula H₂O₂, commonly used as an oxidizer, bleaching agent, and antiseptic.

Venipuncture

The puncture of a vein with a needle for the purpose of drawing blood.