An Expression of the Hourly Labor Pay Cost Per Function

question 39

Multiple Choice

An expression of the hourly labor pay cost per function or job classification that is expected to exist during the next accounting period is the definition of a

• A)direct labor time standard.
• B)direct materials quantity standard.
• C)direct labor rate standard.
• D)variable overhead rate.

---

Definitions:

Nonmajority Unionism

A labor movement strategy where a union represents interested workers without achieving formal recognition or majority status through a collective bargaining agreement.

Temporary Workers

Employees hired for a fixed period or for the completion of a specific project, often without the benefits provided to permanent staff.

Card Check Recognition

A method for employees to establish a union as their bargaining representative through a majority of them signing authorization cards, as opposed to holding a secret ballot election.

Union Representation Elections

Elections conducted to determine whether employees want to be represented by a union, often overseen by a governmental agency to ensure fairness.