In setting the direct labor quantity standard,allowances are made for
A)Rest time.
B)Machine down time.
C)Both rest time and machine down time.
D)Neither rest time nor machine down time.

Question

Quizplus · Accepted Answer

Direct labor quantity standard includes allowances for both rest time and machine down time. Rest time is the time allotted to workers for rest, personal needs, and other nonproductive tasks, while machine down time refers to the time during which a machine is not functioning or undergoing maintenance. These allowances ensure that the direct labor quantity standard is realistic and achievable in actual production scenarios.

In Setting the Direct Labor Quantity Standard,allowances Are Made for