Cost Accounting for Labor

________ labour cost is the remuneration paid to the employees who are directly engaged in the manufacturing operations

• Direct

• Indirect

• Normal

• Abnormal

The recording of time of arrival or departure at the factory time is

• Time booking

• Time allotting

• Time taking

• Time keeping

_______ time refers to the time for which wages are paid without any production

• Over

• Under

• Excess

• Idle

The production of repetitive nature can be measured in terms of units and quantity of output is suitable in _____ system

• Piece

• Time

• Bonus

• Hourly

Which is a measure to calculate when old employees leave and new employees enter the service of the concern

• Sales Turnover

• Employers Turnover

• Labour Turnover

• Employees Turnover

A persons who are directly involved in the production of a good.

• Direct material

• Indirect material

• Direct labour

• Indirect labour

Cleaner is an example of

• Direct labour

• Indirect labour

• Support service

• Maintenance

Indirect labour for bakery industry consist of

• Manager

• Baker

• Security guard

• CEO

Types of remuneration for labour

• Piecework based system

• Net earning system

• Time based system

• Sum of digit system

Ahmad worked as account assistant. He was paid RM25 per hour. He worked 45 hours and normal working hours is 40 hours. What is the basic pay for Ahmad?

• RM1,100

• RM1,125

• RM1,215

• RM1,000