=+EX 23-11 Direct labor standards for nonmanufacturing expenses obj. 3

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a. $1,440 One of the operations in the U.S. Post Office is a mechanical mail sorting operation. In this operation, letter mail is sorted at a rate of one letter per second. The letter is mechanically sorted from a three-digit code input by an operator sitting at a keyboard.

The manager of the mechanical sorting operation wishes to determine the number of temporary employees to hire for December. The manager estimates that there will be an additional 34,560,000 pieces of mail in December, due to the upcoming holiday season.