Variations from Normal Costing MCQ (Multiple Choice Questions) PDF Download

The budgeted total direct labor cost is divided with budgeted total direct labor, to calculate

1. budgeted indirect labor cost rate
2. expected direct labor cost rate
3. budgeted direct labor cost rate
4. expected indirect labor cost rate

The budgeted direct labor hours are multiplied to direct labor cost rate, to calculate

1. expected total direct labor cost
2. budgeted total direct labor cost
3. budgeted total indirect labor cost
4. expected labor hours

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

1. $4,730,000
2. $3,730,000
3. $2,730,000
4. $1,730,000

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

1. $126.32 per labor hour
2. $128.32 per labor hour
3. $130 per labor hour
4. $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

1. $138 per labor hour
2. $137.27 per hour
3. $140 per labor hour
4. $142 per labor hour