A Company Using a Standard Costing System Uses an Actual

question 24

Multiple Choice

A company using a standard costing system uses an actual quantity of 520 direct labour hours at an actual cost of $5.90 per hour. The direct labour hours quantity allowed was 500 hours at a standard cost of $6.00 per hour. What is the cost of direct labour that would appear in work in process inventory?

• A) $3068
• B) $3120
• C) $2950
• D) $3000

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Definitions:

Resilient Children

Children who are able to cope with adversity and bounce back from challenges with stronger coping mechanisms and positive outcomes.

Adversity

Difficult or unfavorable conditions or situations that present challenges or obstacles to overcome.

Healthy Adjustment

The effective adaptation to new or changing conditions, environments, or situations in a manner that promotes well-being and psychological health.

Resilient Children

Children who are capable of withstanding significant adversity or stress and bouncing back from such challenges with positive outcomes.