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

question 74

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. $\begin{array}{|l|l|}\hline \text { Direct materials quantity standard } & 3 \text { pounds per prochuct } \\\hline \text { Direct labor time standard } & 5 \text { hours per product } \\\hline \text { Direct materials price standard } & \$ 10 \text { per pound } \\\hline \text { Direct labor rate standard } & \$ 9 \text { per hour } \\\hline \text { Standard variable overhead rate } & \$ 5 \text { per labor hour } \\\hline \text { Standard fixed overhead rate } & \$ 10 \text { per labor hour } \\\hline \end{array}$
- The standard unit cost for direct labor is

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

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Definitions:

Proctologic

Pertaining to proctology, a branch of medicine focused on the diagnosis and treatment of disorders of the rectum and anus.

Anal Examinations

Medical procedures that involve the inspection and evaluation of the anus and rectum for disease or abnormalities.

Rectal Examinations

A physical examination in which a doctor or nurse inserts a finger into the rectum to check for abnormalities of organs or other structures in the pelvis or abdomen.

Lung Expansion

The process of the lungs increasing in volume during inhalation, important for gas exchange.