Question：Employee A is a carpenter and normally works 36 hours per week. The standard rate of pay is $3.60 per hour. A premium of 50% of the basic hourly rate is paid for all overtime hours worked. During the last week of October, Employee A worked for 42 hours.
The overtime hours worked were for the following reasons:
Machine breakdown: 4 hours
To complete a special job at the request of a customer: 2 hours
How much of Employee A's earnings for the last week of October would have been treated as direct wages?
$ ________
The correct answer is:$140.40
解析：The overtime premium paid at the specific request of a customer would be treated as a direct cost because it can be traced to a specific cost unit.
The four hours of machine breakdown is idle time. It cannot be traced to a specific cost unit therefore it is an indirect cost.
The direct wages cost is as follows. $
Basic pay for active hours (38 hours ? $3.60) 136.80
Overtime premium re: customer request (2 hours ? $1.80) 3.60
140.40
高顿网校温馨提醒
各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
写评论
