Which of the following formulae can be used to calculate the labour capacity utilisation ratio?
A. Standard hours of actual output ÷ actual hours
B. Actual hours ÷ standard hours of budgeted output
C. Standard hours of actual output ÷ standard hours of budgeted output
D. Actual hours ÷ standard hours of actual output
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Which TWO of the following are true of job costing?
A. It is a costing method that collects all the costs relating to an individual cost unit
B. Production is customer driven
C. A composite cost unit is often used
D. Production may take place to build up inventory
What would be the entry in an integrated accounting system to record the charging of direct labour production costs?
A. Dr Production overhead Cr Wages
B. Dr Wages Cr Work in progress
C. Dr Work in progress Cr Wages
Dr Wages Cr Production overhead
Which of the following describes the labour efficiency ratio?
A. Measures whether total direct labour hours worked were greater or less than budgeted
B. Measures how expected labour hours for actual production output for a period compares with the budgeted hours
C. Measures the proportion of available hours that were lost through no fault of the workforce
D. Measures whether the production output took more or less time than expected
J Co uses absorption costing and absorbs overheads on the basis of machine hours. The following data is available for June:What was the overhead absorption rate (OAR) in June?
A. $7.27
B. $7.52
C. $7.59
D. $7.65
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