Prokp Co.'s records for April disclosed the following data relating to direct labor:
Prokp's total standard direct labor cost for the output in April was:
A)$17,600.
B)$21,600.
C)$22,400.
D)$24,000.
E)$26,400.

Question

Prokp Co.'s records for April disclosed the following data relating to direct labor: 
Prokp's total standard direct labor cost for the output in April was:
A)$17,600. 
B)$21,600. 
C)$22,400. 
D)$24,000. 
E)$26,400.

Quizplus · Accepted Answer

To find the total standard direct labor cost, we need to multiply the standard rate per hour to the actual hours worked.
Standard rate per hour = $15 per hour
Actual hours worked = 1,440 hours
Total standard direct labor cost = Standard rate per hour × Actual hours worked = $15 per hour × 1,440 hours = $21,600. Therefore, the answer is B.

Prokp Co's Records for April Disclosed the Following Data Relating to to Direct