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Month Thousand: Direct Labour Cost 25,000 January 66 14,10 February 77 10,800 20,000 March 77 11,000 April 31 11,600 May 80 11,500 15,000 June 30
Month Thousand: Direct Labour Cost 25,000 January 66 14,10 February 77 10,800 20,000 March 77 11,000 April 31 11,600 May 80 11,500 15,000 June 30 11,400 Direct Labour Cost .. . . July 90 12,900 10,000 August 121 17,100 Septembe 139 20,000 5,000 October 132 19,000 November 86 12,000 December 56 7,990 20 40 60 80 100 120 140 160 Thousands of units produced b. Month Number of Direct Labour Cost January 20 14,100 February 20 10,800 25,000 March 21 11,000 April 22 11,600 May 22 11,500 20,000 June 21 11,400 July 19 12,90 15,00 August 21 17,100 irect Labour Cost Septembe 22 20,000 . . g 10,000 October 23 19,000 November 18 12,000 December 21 7,990 5,000 5 10 15 20 25 Number of paid days c. Which measure of activity number of units produced or paid days should be used as the activity base for explaining direct labor cost? Explain
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