商业财务第 1227 / 1632 题

A contractor's job took 220 labor hours at a burdened rate of $48/hour. Materials were $9,400 and a sub billed $6,200. What was the total direct cost?

a.$10,560
b.$26,160
c.$21,160
d.$15,600

解析

Labor = 220 x $48 = $10,560. Direct cost = labor $10,560 + materials $9,400 + sub $6,200 = $26,160.

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