In April Direct Labour Was 70% Percent of Conversion Cost

question 15

Multiple Choice

In April direct labour was 70% percent of conversion cost. If the manufacturing overhead cost for the month was £42,000 and the direct materials cost was £28,000, the direct labour cost was

• A)£98,000.
• B)£65,333.
• C)£18,000.
• D)£12,000.

---

Definitions:

Local Control

Pertains to the degree of authority and decision-making power retained at a local or regional level, as opposed to being centralized.

Job Sharing

When two or more employees perform the duties of one full-time position, each sharing the work activities on a part-time basis.

Temporary Layoffs

A situation where employees are suspended or laid off from their jobs for a period of time but are expected to return to their positions in the foreseeable future.

Workforce Planning

The methodology of examining, predicting, and organizing the needs and provisions of the workforce, identifying discrepancies, and identifying specific strategies for talent management.