=+2 Direct manufacturing labour costs billed for 100 X7 seats were $6000. These costs include 16 hours

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=+2 Direct manufacturing labour costs billed for 100 X7 seats were $6000. These costs include 16 hours of set-up labour at

$25 per hour, an amount included in the manufacturing overhead cost pool as well. The $6000 also includes 12 hours of design time at $50 an hour. Design time was explicitly identified as a cost the RAAF would not reimburse.

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Cost Accounting A Managerial Emphasis

ISBN: 9781442563377

2nd Edition

Authors: Monte Wynder, Madhav V. Rajan, Srikant M. Datar, Charles T. Horngren, William Maguire, Rebecca Tan

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