In setting the direct labor quantity standard, allowances are made for
A)rest time.
B)overtime pay.
C)payroll taxes.
D)fringe benefits.

Question

Quizplus · Accepted Answer

Allowances for rest time are included in setting the direct labor quantity standard to account for the natural breaks that employees need throughout their workday, ensuring that the standard reflects realistic and humane working conditions. Overtime pay, payroll taxes, and fringe benefits are related to the cost or compensation aspects of labor, not the quantity of labor needed to complete a task.

In Setting the Direct Labor Quantity Standard, Allowances Are Made