The standard cost of direct labor per unit is calculated by
A)multiplying the standard quantity of direct labor by the standard price of direct labor.
B)dividing the standard quantity of direct labor by the standard price of direct labor.
C)adding the standard quantity of direct labor to the standard price of direct labor.
D)multiplying the actual quantity of direct labor by the standard price of direct labor.

Question

Quizplus · Accepted Answer

The standard cost of direct labor per unit is the product of the standard quantity of direct labor and the standard price of direct labor. This is because the standard cost of direct labor per unit represents the expected cost of the labor that should be used to produce one unit of product based on the standards established by the company.

The Standard Cost of Direct Labor Per Unit Is Calculated