In an integrated accounting system what is the correct entry to record direct labour costs?
A. Debit Production overhead, Credit Wages
B. Debit Wages, Credit Production overhead
C. Debit Work in progress, Credit Wages
Debit Wages, Credit Work in progress
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Which one of the following individuals are most likely to be paid using a piecemeal rate?
An individual working in a factory on a production line producing motor vehicles
B. An individual working in an accountancy practice producing financial statements and analysis
C. An individual working in a restaurant serving meals
D. An individual operating a sewing machine producing jeans
Which one of the following departments would NOT be treated as a service centre in a factory producing tables?
A. Goods Inwards department
B. Maintenance department
C. Assembly department
D. Goods Outwards department
Gemma's basic hours are 40 hours per week paid at $30 per hour. Last week Gemma worked 43 hours. The three additional hours worked were due to a specific request from a customer. Overtime is paid at 'time and a half'. What value of Gemma's wages should be treated as a direct cost?
A. $1,200
B. $1,245
C. $1,290
D. $1,335
Two statements relating to overheads follow. Is each statement true or false?
A. Statement 1 is true, Statement 2 is false
Both statements are true
C. Statement 1 is false, Statement 2 is true
D. Both statements are false
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