Zellner Corporation Is Developing Direct Labor Standards

Multiple Choice

Zellner Corporation is developing direct labor standards. A particular product requires 0.94 direct labor-hours per unit. The allowance for breaks and personal needs is 0.02 direct labor-hours per unit. The allowance for cleanup, machine downtime, and rejects is 0.10 direct labor-hours per unit. The standard direct labor-hours per unit should be:

A) 0.82
B) 0.92
C) 0.94
D) 1.06