Managerial Accounting (15th Edition)

Published by McGraw-Hill Education
ISBN 10: 007802563X
ISBN 13: 978-0-07802-563-1

Chapter 3 - Job-Order Costing - The Foundational 15 - Required - Page 114: 3

Answer

Direct labor hourly wage rate for Job P: 15 dlls Direct labor hourly wage rate for Job Q: 15 dlls

Work Step by Step

In order to get the direct labour hourly rate, we have to divide the "direct labor cost" by the "actual direct labor hours worked." Direct labor hourly wage rate for Job P= 21,000dlls / 1400 = 15 dlls Direct labor hourly wage rate for Job Q= 7,500 dlls / 500= 15 dlls
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