Minmax Co.'s direct labor information for February is as follows:
The total standard direct labor cost for the units manufactured in February is:
A)$458,640.
B)$470,400.
C)$477,750.
D)$478,240.
E)$490,000.

Question

Minmax Co.'s direct labor information for February is as follows: 
The total standard direct labor cost for the units manufactured in February is:
A)$458,640. 
B)$470,400. 
C)$477,750. 
D)$478,240. 
E)$490,000.

Quizplus · Accepted Answer

To find the total standard direct labor cost for the units manufactured in February, we need to multiply the standard direct labor cost per hour by the total direct labor hours worked. 
Total direct labor hours worked = 23,700 + 2,600 + 48,300 = 74,600 
Standard direct labor cost per hour = $6.40 
Total standard direct labor cost = 74,600 x 6.40 = $477,750. Therefore, the correct option is (C).

Minmax Co'S Direct Labor Information for February Is as Follows