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Ewin Corporation Is Developing Direct Labor Standards

question 118

Essay

Ewin Corporation is developing direct labor standards. The basic direct labor wage rate is $14.75 per hour. Employment taxes are 9% of the basic wage rate. Fringe benefits are $3.98 per hour.
Required:
Determine the standard rate per direct labor-hour. Show your work!


Definitions:

John B. Watson

An American psychologist who is considered one of the founders of behaviorism, emphasizing the study of observable behavior.

Stimulus Generalization

The tendency for the conditioned response to be evoked by stimuli that are similar to the stimulus used during the original conditioning.

Conditioned Fear

A learned response to a previously neutral stimulus that has been repeatedly paired with an aversive stimulus, leading to an anticipatory fear response.

Little Albert

An experiment conducted by John B. Watson and Rosalie Rayner that demonstrated classical conditioning in humans, specifically showing how a child could be conditioned to fear a white rat.

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