During January, the production department of a process operations system completed and...
Question:
During January, the production department of a process operations system completed and transferred to finished goods a total of 78,000 units. At the end of January, 9,000 additional units were in process in the production department and were 65% complete with respect to labor. The beginning inventory included a labor cost of $37,100 and the production department incurred a direct labor cost of $294,300 during January. Compute the direct labor cost per equivalent unit for the department using the weighted-average method.
a. $6.34
b. $3.77
c. $3.51
d. $4.25
e. $3.95
Direct Labour Cost:
The workers who work directly to convert the raw material into finished goods are all direct labour. The wages paid to the labour is called direct labour expense which also constitutes in the cost of goods.
Answer and Explanation: 1
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View this answerTotal direct labor cost = Work-in-process labor expenses + Direct labor cost incurred during January
Total direct labor cost = 37,100 + 294,300
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Direct Labor Budget: Definition, Example & Formula
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Chapter 11 / Lesson 7
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A direct labor budget shows the cost and total hours of labor needed to manufacture the units indicated in the production budget. Explore the definition and formula of a direct labor budget, learn how to prepare this type of budget, and study an example.
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