direct labor

The labor consumed in the processing is often divided into two types, direct labor and indirect labor.

The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours.

Variances For factory overhead are generally more difficult to understand than those for direct materials and direct labor.

overhead are generally more difficult to understand than those for direct materials and direct labor.

The Fringe Benefits Rate will be applied to the Total Direct Labor Costs.

Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.

cost of the product. The prime cost is the sum of direct material costs and direct labor costs.

Companies divide flexible budget variances for direct materials and direct labor into price and efficiency (quantity) variances.

Prime costs represent the costs of direct material and of direct labor.

the estimate of direct job cost, which includes direct labor costs, material cost, equipment costs, and direct filed supervision.

Since the process is automated, direct labor costs are markedly reduced.

Be responsible for technical training to new direct labor (Classroom training & OJT), remain training record.

In many companies, the direct labor has reduced severely, and the overhead costs have increased correspondingly.

LABOR RATE: Identify the base direct labor rate for each operation. Note if fringes are included in the labor rate or in the burden detail.

Standard costs are those amounts that analysis has shown should be incurred for raw materials, direct labor, and factorv overhead.

The Direct Operating Overhead Rate will be applied to the Direct Labor and Benefits costs.

l Manage employee demission process and conduct direct labor demission interview.

Some companies will take a direct labor cost difference and some generic assumptions about the transition.

ASsume the Solarwind Company uses the direct labor costs AS the bASe of Overhead Application Rate.

Variances of direct material, direct labor, and factory overhead.

Prime costs = Direct Materials plus direct labor costs.

Direct costs are classified as the costs that go into creating the product or service (that is, direct materials and direct labor).

The direct labor budget is critical in maintaining a labor force that can meet the expected levels of production.

Direct labor costs are subdivided by job and then posted to job cost sheets.

Analyze cost variance and key production indicators such as material usage, scrap, direct labor and production expenses efficiency etc.

One direct labor-hour would be required to produce each relay (the same time at that required by the old relay).

Support the training of direct labor.

If job No. 3 has incurred direct labor costs $20, it will be applied an over-head cost of $20.

Direct labor on job No. 365 is recorded as follows. . .

The cost driver used to assign process-engineering costs is the numbers of direct labor hours consumed by products

Direct labor Production cost Ending inventory Freight cost Selling expense Gross profit Gains and losses

SMH keeps direct labor charges under 10% of total manufacturing expenses,

Dow Jones Industry Average Direct Labor

direct labor cost of the development of standards;