(20分) stardard cost 問題..吾明個答案點計出黎...

睇吾明點解下面條問題既Direct labour, 係 剩$8.00 per hr 而吾係$15?
仲有Assemble and finish (15/60 hrs ×$8.00 per hr) 點搵出黎...?
吾該哂...

question:
Australian Kitchen Products Ltd produces kitchen utensils. One of its products is a wooden cutting board. The following information relates to the production of a wooden cutting board:

--each cutting board requires 0.75M timber at $7.5 / m
--12 mins direct labour time is required to prepare and cut the timber. DL = $15 per hour.
--because of natural wood imperfections, rejection rate is 1 for every 5 cutting board accepted
-- 4 rubber pads are required for each cutting board at $0.05 per pad.

Solution:
Direct material:
Timber (0.90 m ×$7.50 per m) $6.75
Footpads (4 pads ×$0.05 per pad) 0.20
6.95

Direct labour:
Prepare and cut (14.4/60 hrs ×$8.00 per hr) $1.92
Assemble and finish (15/60 hrs ×$8.00 per hr) 2.00
3.92

Total standard unit cost $10.87