A Sarasota concrete crew has 5 workers for 9 hours at $42 per labor-hour. What direct crew labor cost should be charged to the cost code?
Correct Answer
B) $1,890
Direct crew labor cost equals workers multiplied by hours and hourly rate.
Why This Is the Correct Answer
Direct crew labor cost equals workers multiplied by hours and hourly rate.
Why the Other Options Are Wrong
Option A: $210
$210 is below the supported result for crew labor cost; it likely skips a premium-pay or employer-cost component.
Option C: $378
$378 is below the supported result for crew labor cost; it likely skips a premium-pay or employer-cost component.
Option D: $2,310
$2,310 is above the supported result for crew labor cost; it likely pays the wrong premium tier or counts the same hours twice.
Memory Technique
Who controlled workers, who paid multiplied, where is the Superintendent Reviews record?
Reference Hint
Open-book path: tab Builder's Guide to Accounting, 2001 to Builder's Guide to Accounting, Job cost records and labor cost coding; verify the trade cost, production, or field-control rule before answering.
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