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

Question

Quizplus · Accepted Answer

In "no lay-off" policy companies, total direct labor cost includes costs for all employees, not just those needed for budgeted output, as employees are retained regardless of workload.

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