Because people talk about wage rates rather than wage prices,we refer to standard direct labor prices as direct labor rates,expressed as

Question

Quizplus · Accepted Answer

Direct labor rates are commonly expressed as per direct labor hour, which is a unit-based measure of the cost of labor. This is the most accurate and consistent way to express the cost of direct labor, as it allows for easy comparison of different labor costs and facilitates budgeting and forecasting. While percentages and per unit measures can also be used to express labor costs, they are less precise and can be misleading in certain contexts. Therefore, A is the best choice for expressing direct labor rates.

Because People Talk About Wage Rates Rather Than Wage Prices,we