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mr_thanhlong

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Question 1)
In week the direct production workers of an organisation worked for 740 hours including 110 hours of overtime. The indirect workers worked for 200 hours which included in the direct worker's hours were 50 hours of idle time. The direct production workers have basic rate of $8.4 per hour and indirect workers have basic rate of $6 per hour. All overtime is paid at time plus one third. Overtime premium are treated as indirect costs.(bài này mình làm ra $1588 mà đáp án là $2008 What is the amount to the debited to the WIP account?
Question 2)
50 employees in a factory are paid at a basic hourly rate of $5.5 for 35 hour week. Overtime is paid at ai rate of 7.5 per hour. It takes one employee 3 hours to produce one unit of sole product. On average emmployees work 4 hours of overtime in a week.
Manager are considering automating part of the production process which will reduce unit production time by 30 minutes. It is expected that overtime will not be needed inder this system What would be the effect on the per unit labour cost of the new system?
A. $3.37 increase
B. $2.31 decrease
C. $3.37 decrease
D. $2.31 increase
 

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