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NEW QUESTION: 1
A company experienced a machinery breakdown on one of its production lines. As a consequence of the breakdown, manufacturing fell behind schedule, and a decision was made to schedule overtime to return manufacturing to schedule. Which one of the following methods is the proper way to account for the overtime paid to the direct laborers?
A. The overtime hours times the overtime premium would be charged to manufacturing overhead and the overtime hours times the straight-time wages would be treated as direct labor.
B. The overtime hours times the overtime premium would be charged to repair and maintenance expense, and the overtime hours times the straight-time wages would be treated as direct labor.
C. The overtime hours times the sum of the straight-time wages and overtime premium entirely to manufacturing overhead.
D. The overtime hours times the sum of the straight-time wages and overtime premium direct labor.
Answer: A
Explanation:
Direct labor costs are wages paid to labor that can feasibly be specifically identified with the production of finished goods. Factory overhead consists of all costs, other than direct materials and direct labor that are associated with the manufacturing process. Thus, straight-time wages would be treated as direct labor; however, because the overtime premium cost is a cost that should be borne by all production, the overtime hours times the overtime premium should be charged to manufacturing overhead.
NEW QUESTION: 2
GaussDB 200 only supports general-purpose servers based on x86 architecture.
A. FALSE
B. TRUE
Answer: A
NEW QUESTION: 3
Which reputation is processed with the lowest priority for Endpoint Standard?
A. Common White
B. Known Malware
C. Local White
D. Trusted White
Answer: B
NEW QUESTION: 4
When importing, a data source output shows columns A and B.
It is necessary for Column B to be joined with Column A, but the information in column B must appear first. With Column B selected, which of the following Column Actions can MOST efficiently accomplish this task?
A. Prefix with Another Column
B. Merge with Another Column
C. Compress Columns
D. Suffix with Another Column
Answer: D