商业财务第 1122 / 1605 题
A framing job needs 3,200 board feet of lumber at $0.85 per board foot, plus 40 labor hours at $45/hour. What is the estimated direct cost?
a.$4,520.00 (materials $2,720 + labor $1,800)
b.$3,920
c.$5,000
d.$4,250
解析
Materials: 3,200 x $0.85 = $2,720. Labor: 40 x $45 = $1,800. Total direct cost = $2,720 + $1,800 = $4,520.
免费刷完整 1605 道题库 — 无需注册。
同考点相关题目
- The break-even point is best defined as the level of sales at which:
- A contractor has $100,000 fixed costs and a contribution margin ratio of 25%. If he wants a $50,000 profit, what revenue is required?
- If a contractor's fixed costs rise while his contribution margin ratio stays the same, the break-even point will:
- A contractor estimates a job at 120 labor hours. Actual hours worked were 150. By what percentage did labor hours exceed the estimate?
- The primary purpose of JOB COSTING is to:
- A concrete slab is 30 ft x 40 ft x 4 inches thick. How many cubic yards of concrete are needed? (1 cubic yard = 27 cubic feet)