The new bridge would require 14 piers to support it and it was known that each time a pier is sunk into the harbor it would take 30 man hours of labor at $50 per hour.An activity-based costing of the entire pier system results in a total labor cost of:
A)$19,500.
B)$21,000.
C)$22,500.
D)$24,000.

Question

Quizplus · Accepted Answer

The total number of piers that need to be sunk is 14. 
Labor required for each pier = 30 man hours 
Total labor required = 14 x 30 = 420 man hours

Labor cost per hour = $50 
Therefore, total labor cost for all the piers = 420 x $50 = $21,000

Therefore, the correct answer is option B.

The New Bridge Would Require 14 Piers to Support It