A. $47,000
B. $33,000
C. $57,000
D. $18,000
Related Mcqs:
- The conversion cost is $2000 and the manufacturing overhead cost is $7000, then the direct manufacturing labor cost will be _________?
A. $27,000
B. $13,000
C. $130,000
D. $29,500 - 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 budgeted total direct labor hours are 3800 and budgeted direct labor cost is $480000, then the budgeted direct labor cost rate will be ___________?
A. $126.32 per labor hour
B. $128.32 per labor hour
C. $130 per labor hour
D. $132 per labor hour - If the budgeted total direct labor hours are 5500 and budgeted direct labor cost is $755000, then the budgeted direct labor cost rate is _________?
A. $138 per labor hour
B. $137.27 per hour
C. $140 per labor hour
D. $142 per labor hour - The direct manufacturing labor costs is added into manufacturing overhead cost to calculate ___________?
A. transaction costs
B. conversion costs
C. resale costs
D. merchandise costs - If an actual manufacturing overhead costs is $225000 and actual total quantity of cost allocation base is 2500 labor hours, then the overhead rate will be __________?
A. $60
B. $90
C. $80
D. $70 - If an actual manufacturing overhead costs is $485000 and actual total quantity of cost allocation base is 4500 labor hours, then the overhead rate would be _____________?
A. 109.87
B. $107.78
C. $106.56
D. $104.34 - In throughput costing, the variable manufacturing overhead and direct manufacturing labor cost must be treated as ___________?
A. accrual cost
B. incurred cost
C. period costs
D. setup costs - The conversion cost is subtracted from direct manufacturing labor cost to calculate the ____________?
A. direct overheads
B. overhead costs
C. factory overhead
D. manufacturing overhead cost
