WorksheetsCMA I - Labour Costing
Total questions: 12
Worksheet time: 6mins
Which ONE of the following would be classified as direct labour?
Personnel manager in a company servicing cars.
Bricklayer in a construction company.
General Manager in a DIY shop.
Maintenance manager in a company producing cameras.
Wage payments for idle time within a production department are classified as
Direct labour cost
Prime cost
Administrative overhead
Factory overhead
The graph shows the wages earned by an employee during a single day.
Which ONE of the remuneration systems listed below does the graph represent?
Differential piecework.
A flat rate per hour with a premium for overtime working.
Straight piecework.
Piecework with a guaranteed minimum daily wage.
Which of the following should be classified as indirect labour?
Machine operators in a factory producing furniture.
Lawyers in a legal firm.
Maintenance workers in a power generation organisation.
Lorry drivers in a road haulage company.
Piece workers are paid wages on __________ basis.
Piece Rate
Time Rate
Time saved basis
None of the above
In case of rush orders, overtime premium should be charged to _________.
Normal goods
Specific job
Factory
Customer
Wages paid during normal idle time is treated as _________.
Factory OH
General OH
Labour Cost
Bonus
When some workers leave the employment and new workers join in place of those leaving is called ___________.
Turnover
Labour turnover
Seasonal job
Mobility
Cost of labour turnover classified into ______ and ______ .
Preventive costs, labour costs
Replacement costs, product cost
Preventive costs, Replacement costs
Labour cost, product cost
Under _____ workers are paid at standard rates for the pieces produced.
Straight piece rate
Flat time rate
Piece rate
Time rate
_______ labour cost is the remuneration paid to the employees who are directly engaged in the manufacturing operations.
Indirect
Direct
Normal
Abnormal
Break down of machinery comes under ______ idle time.
Not Idle
Idle
Normal
Abnormal
