The correct answer is A. machine operators wages.
A comprehensive machine hour rate includes all the costs associated with running a machine for one hour. This includes the cost of the machine itself, the cost of the operator, the cost of the materials used, and the cost of any overhead costs such as rent or utilities.
The cost of the machine itself is the most obvious cost included in a comprehensive machine hour rate. This includes the purchase price of the machine, as well as any maintenance or repairs that are required.
The cost of the operator is another important cost included in a comprehensive machine hour rate. This includes the operator’s salary, as well as any benefits that they may receive.
The cost of the materials used is also an important cost included in a comprehensive machine hour rate. This includes the cost of the raw materials that are used to create the product, as well as the cost of any packaging materials.
Overhead costs are also included in a comprehensive machine hour rate. This includes costs such as rent, utilities, and insurance.
It is important to note that the comprehensive machine hour rate may vary depending on the type of machine and the industry in which it is used. For example, the comprehensive machine hour rate for a machine used in a manufacturing plant will be different from the comprehensive machine hour rate for a machine used in a service industry.
Here is a brief explanation of each option:
- Option A: machine operators wages. This is the most obvious cost included in a comprehensive machine hour rate. This includes the operator’s salary, as well as any benefits that they may receive.
- Option B: managing directors salary. This is not a cost that is typically included in a comprehensive machine hour rate. The managing director’s salary is a cost that is associated with the management of the company, not with the operation of the machines.
- Option C: income tax. This is not a cost that is typically included in a comprehensive machine hour rate. Income tax is a cost that is associated with the profits of the company, not with the operation of the machines.
- Option D: office rent. This is not a cost that is typically included in a comprehensive machine hour rate. Office rent is a cost that is associated with the office space that the company uses, not with the operation of the machines.