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

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Definitions:

Scientific Reasons

Explanations or justifications for phenomena, based on empirical evidence and principles from the natural sciences.

Political Reasons

Motivations or justifications for actions, decisions, or policies that are based on the interests, strategies, or objectives of political entities or ideologies.

Control Variable

A variable that is kept constant during a research experiment to ensure that any changes observed are due to the independent variable being tested.

Hypothesized Relationship

A proposed connection or association between variables, often suggested as a basis for further empirical investigation.