In companies that have "no lay-off" policies,the total direct labour cost for a budget period is computed by taking the total direct labour hours needed to make the budgeted output of completed units and multiplying them by the direct labour wage rate.

Question

Quizplus · Accepted Answer

In companies with "no lay-off" policies, the total direct labor cost is computed based on the actual labor hours available, not just the hours needed for budgeted output, as employees are retained regardless of workload.

In Companies That Have "No Lay-Off" Policies,the Total Direct Labour