The calculation for the standard direct labor cost is
A)standard wage rate per direct labor hour × actual quantity of direct labor hours.
B)standard wage rate per direct labor hour × standard quantity of direct labor hours.
C)actual wage rate per direct labor hour × standard quantity of direct labor hours.
D)actual wage rate per direct labor hour × actual quantity of direct labor hours.

Question

Quizplus · Accepted Answer

Standard direct labor cost is calculated by multiplying the standard wage rate per hour with the standard quantity of direct labor hours. This is because the standard direct labor cost represents the expected cost of labor for a given product or service, based on the standard quantity of labor hours required to produce it at the standard wage rate.

The Calculation for the Standard Direct Labor Cost Is