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11. Paul\'s Auto Repair uses time and material pricing. The body shop, which ant

ID: 2535743 • Letter: 1

Question

11.

Paul's Auto Repair uses time and material pricing. The body shop, which anticipates 10,000 direct labor hours of activity, has the following data:

rev: 10_29_2012

The time charge per hour is (Do not round your intermediate calculations.):

Multiple Choice

$24.05.

$32.85.

$35.50.

$44.30.

None of these.

23.  

Martina, Inc. has two service departments (Human Resources and Building Maintenance) and two production departments (Machining and Assembly). The company allocates Building Maintenance cost on the basis of square footage and allocates Building Maintenance first in step-down method. The square footage occupied by each department follows.

rev: 10_29_2012

Assuming use of the direct method, over how many square feet would the Building Maintenance cost be allocated (i.e., spread)?

Multiple Choice

56,000.

68,000.

87,000.

More information is needed to judge.

31,000.

  Annual overhead costs:        Material handling and storage $ 28,000        Other overhead costs 88,000   Annual cost of materials used 194,000   Labor rate per hour, including fringe benefits 21.25   Hourly charge to achieve profit margin 14.25

Explanation / Answer

1) Solution: 44.30

Working:

=21.25 + 14.25 + 88,000/10,000

=44.30

2) Solution: 56,000

Working:

= 24,000 + 32,000 = 56,000

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