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DIRECT LABOUR COST

Forums › ACCA Forums › ACCA MA Management Accounting Forums › DIRECT LABOUR COST

  • This topic has 1 reply, 2 voices, and was last updated 15 years ago by Anonymous.
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    Posts
  • June 12, 2010 at 2:40 pm #44644
    kalakola
    Member
    • Topics: 15
    • Replies: 6
    • ☆

    The following data is given for the labour cost of direct workers in a dept of a factory for a week

    production hrs 450
    Training hrs 20
    Idle time hrs 32


    total hrs 502

    there are 12 direct workers in the dept and basic wages apply to a normal working week of 38 hrs. Overtime is work general requirements of production , and the idle time and training time are regarded as normal. basic rate of pay per hour is $8.

    WHAT IS THE TOTAL AMOUNT TO BE CHARGE AS DIRECT LAOUR FOR THE WEEK ?

    A,$4016

    B.$3648

    C.$3600

    D.$3760

    Don’t understand could someone explain
    any talented person interested to solve this question!!
    training hrs of direct labour is direct cost or indirect cost/?

    July 2, 2010 at 5:36 am #64004
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 7
    • ☆

    Training hours will feature as a direct cost of labour…In my reply the answer would be (450+20) hours multiplied by 8.The answer should be D) 3760
    The idle time would be treated as overhead cost for manufacturing and will not feature as direct cost. Hope this helps

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