A. $90 per hour
B. less than $90 per hour
C. greater than $90 per hour
D. none of above
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Related Mcqs:
- Considering dual rate method, if employees work for 8500 budgeted hours at $120 per hour, and work for 9500 actual hours at $110 per hour, then the total cost would be ____________?
A. $2,078,000
B. $3,078,000
C. $2,065,000
D. $3,065,000 - If the budgeted direct labor hours are 4550 and direct labor cost rate is $600 per labor hour then, total direct labor cost would be _____________?
A. $4,730,000
B. $3,730,000
C. $2,730,000
D. $1,730,000 - If the budgeted direct labor hours are 3550 and direct labor cost rate is $500 per labor hour, then total direct labor cost would be __________?
A. $1,775,000
B. $1,675,000
C. $1,875,000
D. $1,975,000 - If the beginning work in process inventory units are 2600, units started are 9000, ending work in process units are 2300 and the completed good units are 8000 then total spoilage will be ____________?
A. 1200 units
B. 990 units
C. 1100 units
D. 1000 units - If the difference between costs linked to highest and lowest observation of cost driver, is $8000 and observation of cost driver is 40 machine hours, then slope coefficient will be _____________?
A. $16,000
B. $200
C. $400
D. $20,000 - If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and units completed in current period are 4000, then ending work in process equivalent units will be ___________?
A. 1800 units
B. 2300 units
C. 10300 units
D. 1500 units - If the fixed cost is $10000, the target operating income is $8000 and the contribution margin per unit is $900, then required units to be sold will be ____________?
A. 45 units
B. 30 units
C. 20 units
D. 52 units - The cash flows method, used by net present value method and internal rate of return are ___________?
A. vertical cash flows
B. discounted cash flows
C. lean cash flows
D. future cash flows - If the budgeted indirect cost arte is $115 and the budgeted cost allocation base is $830 per hour, then the annual indirect cost (budgeted) will be ___________?
A. $93,450
B. $94,560
C. $96,450
D. $95,450 - If the budgeted annual manufacturing indirect cost is $2250000 and the cost allocation base is 2800 labor hour, then budgeted manufacturing overhead rate will be ___________?
A. $803.571 per labor hour
B. $805 per labor hour
C. $905 per labor hour
D. $802 per labor hour
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