Question 39(1 point)

Reference: 10-09

The following labour standards have been established for a particular product:

Standard labour hours per unit of output 7.5 hours

Standard labour rate $15.25 per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked 9,600 hours

Actual total labour cost $144,480

Actual output 1,200 units

(Appendix 11A) What will be the total internal failure cost appearing on the quality cost report?

Question 39 options:

A)

$166,000.

B)

$104,000.

C)

$147,000.

D)

$247,000.