Q20) Pour son prochain exercice, la socit CC a estim les cots suivants:

Matires premires utilises 6 000 $ Main d'oeuvre directe 22 000 $ Loyer-usine 17 000 $ Commissions des vendeurs 27 000 $ Amortissement-quipement 10 000 $ Main d'oeuvre indirecte 12 000 $ Salaire directeur-usine 14 000 $ Frais d'administration 56 000 $

La socit CC a estim ses heures de main d'oeuvre directe 25 000 heures pour la priode. Les heures de main directes relles se sont leves 30 000 heures.

Quel devrait tre le montant des FIF imputs pour l'exercice?

A) 63 600 $ B) 44 167 C) 103 400 D) 53 000

ENGLISH

Q20) For its next fiscal year, CC Company has estimated the following costs:

Raw materials used $6,000 Direct labour $22,000 Factory rent $17,000 Vendor commissions $27,000 Equipment depreciation $10,000 Indirect labour $12,000 Plant Manager Salary $14,000 Administrative costs $56,000

CC estimated its direct labor hours at 25,000 hours for the period. Actual direct labor hours were 30,000 hours.

What should be the amount of FIF charged for the year?

A) 63 600 $ B) 44 167 C) 103 400 D) 53 000