Dezan Corporation Is Developing Direct Labor Standards

question 49

Essay

Dezan Corporation is developing direct labor standards. A particular product requires 0.90 direct labor-hours per unit. The allowance for breaks and personal needs is 0.04 direct labor-hours per unit. The allowance for cleanup, machine downtime, and rejects is 0.13 direct labor-hours per unit.
Required:
Determine the standard direct labor-hours per unit of product. Show your work!

---

Definitions:

Revised Article 3

An update or modification to Article 3 of the Uniform Commercial Code (UCC), which governs negotiable instruments including checks and promissory notes.

Holder by Negotiation

Holder by negotiation refers to a person who has obtained possession of a negotiable instrument, such as a check, in a manner consistent with the statute's requirements for transfer, thereby acquiring the right to payment.

Involuntary

Occurring without a person's consent or against their will, often referring to actions or processes not chosen by an individual or group.

For Deposit Only

An endorsement on a check indicating that it can only be deposited into an account, not cashed.