For the production of one tent, 5 square meters of special and fine fabric is required, which is 500 NIS per square meter, and 6 hours of direct work, which is x NIS per hour.

The company loads the indirect costs on the basis of direct working hours, with the loading standard being NIS 75 per direct working hour.

In December 2019, the company produced 3,000 tents. During December 2019, the company used 15,500 square meters of leather at a cost of NIS 7,440,000 and 18,500 hours of direct work at a cost of NIS 1,332,000.

The actual indirect costs in December 2019 were NIS 1,370,000.

Job losses totaled 35,000.

5. What is the amount of material in December 2019?

A. 250,000 for the worse.

B. 225,000 NIS

C. 266,667 NIS

D. 233,333 NIS

H. 15,000 NIS for good

6. What was the standard cost per hour of direct work?

A. 70 NIS per hour

B. 71 NIS per hour

C. 72 NIS per hour

D. 74 NIS per hour

H. None of the above.

7. What is the price of materials in December 2019?

A. 210,000 NIS

B. 310,000 NIS for good

C. 240,000 NIS

D. 105,000 NIS

H. 202,000 NIS for good