Labor Data for Making One Pound of Finished Product in Curling

Essay

Labor data for making one pound of finished product in Curling Co. are as follows: (1) Price-hourly wage rate $11.00 payroll taxes $1.80 and fringe benefits $1.20. (2) Quantity-actual production time 1.1 hours rest periods and clean up 0.25 hours and setup and downtime 0.15 hours.
Instructions
Compute the following.
(a) Standard direct labor rate per hour.
(b) Standard direct labor hours per pound.
(c) Standard cost per pound.