Schoenfeld Corporation Is Developing Direct Labor Standards

question 124

Multiple Choice

Schoenfeld Corporation is developing direct labor standards. The basic direct labor wage rate is $10.00 per hour. Employment taxes are 9% of the basic wage rate. Fringe benefits are $3.71 per direct labor-hour. A particular product requires 0.88 direct labor-hours per unit. The allowance for breaks and personal needs is 0.06 direct labor-hours per unit. The allowance for cleanup, machine downtime, and rejects is 0.09 direct labor-hours per unit.
-The standard rate per direct labor-hour should be:

• A) $4.61
• B) $10.00
• C) $5.39
• D) $14.61

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Definitions:

Dreams

Products of consciousness during sleep in which a person confuses images and fantasies with reality.

Brain Activity

The functioning and processes within the brain, encompassing everything from neural impulses to complex cognitive tasks.

Sleep Cycle

The recurring progression of stages and patterns of sleep, typically including stages of REM and non-REM sleep, which occur throughout a typical night's rest.

Stages of Sleep

The cycle of sleep consisting of different phases, including REM (Rapid Eye Movement) and several stages of NREM (Non-REM) sleep, each associated with specific brain wave activity and physiological states.