In setting the direct labor quantity standard,allowances are made for such items as rest time and machine down-time,based on estimates made by
A)controller.
B)engineering department.
C)human resources department.
D)None of these answer choices are correct.

Question

Quizplus · Accepted Answer

The engineering department is responsible for setting the direct labor quantity standard, including allowances for rest time and machine downtime. They have the technical knowledge required to make accurate estimates based on the production process and the machines used. The controller may use the standard set by the engineering department, but they are not responsible for setting it. The human resources department may be involved in providing information on employee work hours and breaks, but they do not set the standard itself. Therefore, the best choice is B.

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