{"id":49624,"date":"2024-04-15T22:58:30","date_gmt":"2024-04-15T22:58:30","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=49624"},"modified":"2024-04-15T22:58:30","modified_gmt":"2024-04-15T22:58:30","slug":"if-budgeted-total-direct-labour-hours-are-5500-and-budgeted-direct-labour-cost-is-755000-then-budgeted-direct-labour-cost-rate-is","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/if-budgeted-total-direct-labour-hours-are-5500-and-budgeted-direct-labour-cost-is-755000-then-budgeted-direct-labour-cost-rate-is\/","title":{"rendered":"If budgeted total direct labour hours are 5500 and budgeted direct labour cost is $755000, then budgeted direct labour cost rate is"},"content":{"rendered":"

[amp_mcq option1=”$138 per labour hour” option2=”$137.27 per hour” option3=”$140 per labour hour” option4=”$142 per labour hour” correct=”option3″]<\/p>\n

The correct answer is $\\boxed{\\text{B) $137.27 per hour}}$.<\/p>\n

The budgeted direct labor cost rate is calculated by dividing the budgeted direct labor cost by the budgeted total direct labor hours. In this case, the budgeted direct labor cost is $755,000 and the budgeted total direct labor hours are 5,500. Therefore, the budgeted direct labor cost rate is $755,000 \/ 5,500 = $137.27 per hour.<\/p>\n

Option A is incorrect because it is the budgeted direct labor cost per hour, not the budgeted direct labor cost rate.<\/p>\n

Option C is incorrect because it is the budgeted direct labor cost per hour, not the budgeted direct labor cost rate.<\/p>\n

Option D is incorrect because it is the budgeted direct labor cost per hour, not the budgeted direct labor cost rate.<\/p>\n","protected":false},"excerpt":{"rendered":"

[amp_mcq option1=”$138 per labour hour” option2=”$137.27 per hour” option3=”$140 per labour hour” option4=”$142 per labour hour” correct=”option3″]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[952],"tags":[],"class_list":["post-49624","post","type-post","status-publish","format-standard","hentry","category-costing","no-featured-image-padding"],"yoast_head":"\nIf budgeted total direct labour hours are 5500 and budgeted direct labour cost is $755000, then budgeted direct labour cost rate is<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exam.pscnotes.com\/mcq\/if-budgeted-total-direct-labour-hours-are-5500-and-budgeted-direct-labour-cost-is-755000-then-budgeted-direct-labour-cost-rate-is\/\" \/>\n<meta property=\"og:locale\" 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