商业财务第 1123 / 1605 题
A contractor estimates a job at 120 labor hours. Actual hours worked were 150. By what percentage did labor hours exceed the estimate?
a.25%
b.15%
c.30%
d.20%
解析
Overrun = (actual - estimate) / estimate = (150 - 120) / 120 = 30 / 120 = 0.25 = 25%. Job costing compares estimated to actual to reveal a 25% labor overrun.
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