Question

一道成本管理会计的问题 英文版 急..

A local accounting firm employs 20 full-time professionals. The budgeted annual compensation per employee is $40,500. The average chargeable time is 500 hours per client annually. All professional labor costs are included in a single direct-cost category and are allocated to jobs on a per-hour basis.
Other costs are included in a single indirect-cost pool, allocated according to professional labor-hours. Budgeted indirect costs for the year are $787,500, and the firm expects to have 90 clients during the coming year.

5. What is the budgeted direct labor cost rate per hour?
A. $18.00 per hour B. $17.50 per hour
C. $4.05 per hour D. $2,000 per hour
6. What is the budgeted indirect-cost rate per hour?
A. $1575 per hour B. $78.75 per hour
C. $18.00 per hour D. $17.50 per hour

Answer 1

5.选A
budgeted direct labor cost rate per hour= direct labour / total hours = (40500*20)/(500*90)=18
6.选D
budgeted indirect-cost rate per hour= indirect cost/ tatal hours =787500/(500*90)=17.5