Which of the Following Should Not Be Considered in the Calculation

question 80

Multiple Choice

Which of the following should not be considered in the calculation of direct labor cost?

• A) The employer's portion of social security and unemployment taxes.
• B) The wage rate for each employee multiplied by the number of hours each employee works on each job.
• C) Fringe benefits given to an employee who works on a job.
• D) Overtime pay to an employee as a result of production problems not related to a specific job.

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Definitions:

microRNAs

Small non-coding RNA molecules that play a key role in regulating gene expression by binding to and inhibiting specific mRNA molecules.

mRNA

Messenger RNA, a type of RNA that conveys genetic information from DNA to the ribosome, where it specifies the amino acid sequence of the protein products of gene expression.

RNA Polymerase

An enzyme that synthesizes RNA from a DNA template during the process of transcription.

Transcription

The process by which the DNA sequence in a gene is copied into messenger RNA (mRNA).