1. Break-Morning Corporation produces a product that requires 2.6 pounds of materials

per unit. The allowance for waste and spoilage per unit is .3 pounds and .1 pounds,

respectively. The purchase price is $14 per pound, but a 2% discount is usually taken.

Freight costs are $.15 per pound, and receiving and handling costs are $.10 per pound.

The hourly wage rate is $9.00 per hour, but a raise which will average $.25 will go into

effect soon. Payroll taxes are $1.00 per hour, and fringe benefits average $2.00 per hour.

Standard production time is 1 hour per unit, and the allowance for rest periods and setup

is .2 hours and .1 hours, respectively.

The standard direct materials price per pound is

A) $19.97.

B) $14.25.

C) $14.00

D) $13.72

2.Fleck's standard quantities for 1 unit of product include 2 pounds of materials and 1.5

labor hours. The standard rates are $3 per pound and $34 per hour. The standard

overhead rate is $6 per direct labor hour. The total standard cost of Fleck's product is

a) 66 B) 63 C) 40 D) 43

3.

Break-Morning Corporation produces a product that requires 2.6 pounds of materials

per unit. The allowance for waste and spoilage per unit is .3 pounds and .1 pounds,

respectively. The purchase price is $4 per pound, but a 2% discount is usually taken.

Freight costs are $.15 per pound, and receiving and handling costs are $.10 per pound.

The hourly wage rate is $9.00 per hour, but a raise which will average $.25 will go into

effect soon. Payroll taxes are $1.00 per hour, and fringe benefits average $2.00 per hour.

Standard production time is 3.5 hour per unit, and the allowance for rest periods and setup

is .2 hours and .1 hours, respectively.

The standard direct labor hours per unit is

A) 3.80 hours

B) 3.50 hours

C) 3.60 hours

D) 3.70 hours