A. prime overhead
B. conversion overhead
C. factory overhead
D. manufacturing overhead
Related Mcqs:
- 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 - The supplies, plant maintenance, plant rent, plant insurance and cleaning labor come under the type of costs called ____________?
A. labor costs
B. factory overhead costs
C. finished costs
D. manufacturing costs - 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 - An example of rework is ____________?
A. short lengths from wood work
B. defective aluminum cans recycled by manufacturer
C. detection of defective pieces before shipment
D. none of above - The budgeted direct labor hours are multiplied to direct labor cost rate, to calculate ____________?
A. expected total direct labor cost
B. budgeted total direct labor cost
C. budgeted total indirect labor cost
D. expected labor hours - The depreciation on plant equipment, salaries of plant managers and plant leasing costs are considered a _____________?
A. fixed batch cost
B. variable batch cost
C. variable overhead cost
D. fixed overhead cost - If the actual payment to labor is $1200 and the budgeted rate is $1000, then the labor price variance would be __________?
A. less than zero
B. equal to zero
C. favorable
D. unfavorable - The budgeted total direct labor cost is divided with budgeted total direct labor, to calculate ___________?
A. budgeted indirect labor cost rate
B. expected direct labor cost rate
C. budgeted direct labor cost rate
D. expected indirect labor cost rate