【答案】A。
解析:230-27=203 units (only 203 qualify for payment)
99×0.25 | 24.75 |
100×0.35 | 35.00 |
4×0.45 | 1.80 |
Total in $ | 61.55 |
知识点:Remuneration methods (Chapter 7 Accounting for labour)
【答案】C。
解析:正常工作时间(normal time of 40 hours)产生的人工成本属于Direct cost。Idle time due to machine breakdown属于Indirect cost。Work for customer’s special request属于Direct cost。
Normal time | 40×4.50=$180.00 | Direct cost $201.60 |
Total salary $216.00 |
Special request | 3×4.50×(1+60%)=$21.60 | ||
Idle time | 2×4.50×(1+60%)=$14.40 | Indirect cost $14.40 |
知识点:Accounting for labour costs (Chapter 7 Accounting for labour)