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提问人：网友pwk_parma
发布时间：2022-01-07
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The overtime premium of direct labor for a specific order is presented as indirect costs.
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更多“The overtime premium of direct labor for a specific order is presented as indirect costs.”相关的问题
第2题
A manufacturing firm is very busy and overtime is being worked. The amount of overtime premium contained in direct wages would normally be classed as:
A、part of prime cost
B、factory overhead
C、direct labour costs
D、administrative overheads
第3题
Employee A is a carpenter and normally works 36 ho...
Employee A is a carpenter and normally works 36 hours per week. The standard rate of pay is $3.60 per hour. A premium of 50% of the basic hourly rate is paid for all overtime hours worked. During the last week of October, Employee A worked for 42 hours. The overtime hours worked were for the following reasons: Machine breakdown: 4hours To complete a special job at the request of a customer: 2hours How much of Employee A’s earnings for the last week of October would have been treated as direct wages？
A、$162.00
B、$129.60
C、$140.40
D、$151.20
第4题
Skycell, a major European cell phone manufacturer,...
Skycell, a major European cell phone manufacturer, is making production plans for the coming year. Skycell has worked with its customers (the service providers) to come up with forecasts of monthly requirements (in thousands of phones) as shown in Table 3-1. Manufacturing is primarily an assembly operation, and capacity is governed by the number of people on the production line. The plant operates for 20 days a month, eight hours each day. One person can assemble a phone every 10 minutes. Workers are paid 20 euros per hour and a 50 percent premium for overtime. The plant currently employs 1,250 workers. Component cost for each cell phone totals 20 euros. Given the rapid decline in component and finished-product prices, carrying inventory from one month to the next incurs a cost of 3 euros per phone per month. Skycell currently has a no-layoff policy in place. Overtime is limited to a maximum of 20 hours per month per employee. Assume that Skycell has a starting inventory of 50,000 units and wants to end the year with the same level of inventory.
(a) Assuming no backlogs, no subcontracting, and no new hires, what is the optimum production schedule？ What is the annual cost of this schedule？ (b) Is there any value for management to negotiate an increase of allowed overtime per employee per month from 20 hours to 40？ (c) Reconsider parts (a) and (b) if Skycell starts with only 1,200 employees. Reconsider parts (a) and (b) if Skycell starts with 1,300 employees. What happens to the value of additional overtime as the workforce size decreases？ (d) Consider part (a) for the case in which Skycell aims for a level production schedule such that the quantity produced each month does not exceed the average demand over the next 12 months (1,241,667) by 50,000 units. Monthly production including overtime is no more than 1,291,667. What would be the cost of a level production schedule？ What is the value of overtime flexibility？
第5题
Employers prefer to give time off in lieu of overtime pay because they only have to grant
the same number of hours off as the employee worked overtime, while overtime pay is calculated at 150% of normal pay.
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第6题
The team has been working overtime on the research project______.A．latelyB．just nowC．lateD
The team has been working overtime on the research project______.
A．lately
B．just now
C．late
D．long ago
第9题
The team has been working overtime on the research project_____.（2010-76)A．latelyB．just no
The team has been working overtime on the research project_____.(2010-76)
A．lately
B．just now
C．late
D．long ago
第10题
The company’s position _________ overtime is made clear in their contracts.
A、in regard for
B、as regard to
C、with regard to
D、regardless of
