The Direct Labor Rate for Brent Corporation Is $9

question 94

Multiple Choice

The direct labor rate for Brent Corporation is $9.00 per hour, and manufacturing overhead is applied to products using a predetermined overhead rate of $6.00 per direct labor-hour. During May, the company purchased $60,000 in raw materials (all direct materials) and worked 3,200 direct labor-hours. The Raw Materials inventory (all direct materials) decreased by $3,000 between the beginning and end of May. The Work in Process inventory on May 1 consisted of one job which had been charged with $4,000 in direct materials and on which 300 hours of direct labor time had been worked. There was no Work in Process inventory on May 31. The debit to Work in Process for direct labor cost during May was:

• A)$21,000
• B)$26,100
• C)$28,800
• D)$31,500

---

Definitions:

Same-Sex Couples

Romantic or marital partnerships between two people of the same gender.

Civil Union Law

Legislation that provides legal recognition to relationships of couples, often same-sex, granting them similar rights and benefits to those of marriage.

Civil Rights Amendments

Refers to the 13th, 14th, and 15th amendments to the U.S. Constitution, which abolished slavery, granted citizenship rights, and prohibited voting discrimination based on race, respectively.

African Americans

An ethnic group in the United States with ancestry traced back to the African continent, especially those whose ancestors were brought to America through the transatlantic slave trade.