Is known :
Basic direct labor costs = $ 16.79 per hour
Payroll tax = 15%
Additional allowance = $ 6.41 per hour
Asked:
<em>The standard rate per hour of direct work?
</em>
Settlement:
SRDw = work time x BDLc
SRDw = 1 x $ 14.29
SRDw = $ 14.29
So the standard direct hourly rate is $ 14.29
<u><em>Note</em></u> = The value of $ 14.29 is from the calculation of $ 16.79 - 15% (amount of basic direct labor tax)
<h2>Further explanation
</h2>
Direct Labor Cost Budget
Direct Labor is human labor that works directly to process products. For example, for rattan chair manufacturers, it is cutters, chair gauges, chair assemblers, chair planers, and chair color craftsmen. The wages are called Direct Labor Costs.
Direct labor costs are estimates of the number of direct labor hours needed to produce certain products. How:
- Calculate the average hours worked in a job based on the previous period's base price card
- Run production operations under the expected normal conditions
- Conducting investigations of motion and time
- Making reasonable estimates
- Take into account the looseness of time for rest, work delays that can not be avoided, and fatigue
Estimated direct hourly wage rates that can be determined based on:
- Agreement with employee/labor organizations
- Past wage data calculated on average
- Calculation of wage rates in normal operation.
To calculate the standard rate per hour of direct work can be completed with the following formula:
SRDw = work time x BDLc
Information :
SRDw = standard rate per hour of direct work
BDLc = Basic direct labor costs
Learn more
Working standards brainly.com/question/3557003, brainly.com/question/3064153
Details
Class: College
Subject: Business
Keyword: The standard level of direct work.
