46. Data on Gantry Company's direct-labor costs are given below:

Standard direct-labor hours		34,000
Actual direct-labor hours		33,000
Direct-labor efficiency variance-favorable	$	4,000
Direct-labor rate variance-favorable	$	6,600
Total direct labor payroll	$	125,400

What was Gantry's standard direct-labor rate?

$3.80.

$6.60.

$4.00.

$3.57.

47. The Hsu Manufacturing Company has two service departments: Maintenance and Accounting. The Maintenance Department's costs of $456,300 are allocated on the basis of machine hours. The Accounting Department's costs of $183,600 are allocated on the basis of the number of employees within a specific department. The direct departmental costs for A and B are $330,000 and $530,000, respectively.

	Maint	Acctg	A	B
Machine hours	705	35	3,150	230
Number of employees	2	2	8	4

What is the cost of the Accounting Department's cost allocated to Department A using the step method and assuming the Maintenance Department's costs are allocated first?

$122,400.

$125,518.

$125,264.

$103,816.

48. Tanner Corporation produced 5,490 units, consisting of three separate products, in a joint process for the year. The market for these products was so unstable that it was not practical to estimate the selling price of the products. A cost of $499,000 was incurred in the joint process. Product X's production was 80% of product Y's while product Z's production was 125% of product Y's. What is the amount of the joint cost allocable to product X assuming Tanner uses the physical quantities method of allocation?

$134,275.

$130,885.

$158,754.

$161,077.