WorksheetsQuiz 5 CTB Units 3 and 4
Total questions: 10
Worksheet time: 5mins
When work done by a factory operative cannot be connected to a particular job, the wages are classified as
direct wages
production overhead
prime cost
admin overhead
Overtime premium is treated as direct wages when
work is done at the request of the supervisor
overtime work was carried out as a result of machine breakdown earlier in the day
company wants to increase production in anticipation of festive period
customer makes changes to design
In a factory, assemblers are paid $20 an hour. Overtime work is paid 1.5 times on weekdays and double time during week-ends. During the first week of November, workers worked for 20 overtime hours during week-days and 10 overtime hours during week-ends. Calculate total overtime premium for the week.
$600
$400
$1,000
None of the above
Water and electricity charges across different departments in a manufacturing company is usually allocated
based on floor space of each departments
based on cost of equipment in each department
based on number of workers in each department
equally to all the departments
Alice works in a garment factory. In one week, she worked 18 overtime hours in addition to her normal 40 hours. She is paid $18 an hour and any overtime is paid at 1.5 times. Calculate Alice's overtime premium that will be treated as indirect wages if half the overtime work was done at the request of a customer.
18 hours x 1.5 x $18 = $486
(58 x $18) + (18 x 0.5 x $18) = $1,206
9 x 0.5 x $18 = $81
18 x 0.5 x $18 = $162
Identify cost that will not be part of production cost for a furniture factory.
timber and plywood used
normal wages paid to carpenters
cost of secondary packing materials
factory supervisor's wages
Mars Manufacturing Comany produces chocolates. Its trial balance for last month showed the total factory rent has been charged to administration overhead. How will this have an impact on its Cost of Production report?
Production cost will be overstated
Production cost will be understated
Prime cost will be understated
No impact
Wolverine works as a chef in Crystal Jade Kitchen. He is required to work 8 hours a day; 5 days a week. Last week, Wolverine worked an additional 8 hours doing overtime work. He also attended a 3 hour workshop on Wednesday morning. Calculate his normal hours for last week.
8 hours
37 hours
40 hours
48 hours
Wages paid for abnormal idle time in a factory will be part of
prime cost
production overheads
administration overheads
marketing overheads
Mani works as a production worker on a 40 hour week. He is paid $20 an hour and overtime work at 1.5 times. In one week he worked 54 hours on a single job. 8 of his overtime hours was due to design changes made by the customer. Calculate the direct wages that will be charged to the customer's job.
(40 x $20) + (8 x 0.5 x $20) = $880
(54 x $20) + (14 x 0.5 x $20) = $1,220
(54 x $20) + (8 x 0.5 x $20) = $1,160
none of the above
