A Lake Mary crew payroll record has 48 regular hours and 4 overtime hours at $41 per hour. What labor cost should be posted before burden?
Correct Answer
B) $2,214.00
Overtime cost uses one and one-half times the regular hourly rate for overtime hours.
Why This Is the Correct Answer
Overtime cost uses one and one-half times the regular hourly rate for overtime hours.
Why the Other Options Are Wrong
Option A: $2,132.00
$2,132.00 is below the supported result for overtime labor cost; it likely skips a premium-pay or employer-cost component.
Option C: $1,968.00
$1,968.00 is below the supported result for overtime labor cost; it likely skips a premium-pay or employer-cost component.
Option D: $2,624.00
$2,624.00 is above the supported result for overtime labor cost; it likely pays the wrong premium tier or counts the same hours twice.
Memory Technique
Payroll Clerk payroll: time, premium, reimbursement, proof in separate buckets.
Reference Hint
Open-book path: tab Builder's Guide to Accounting, 2001 to Builder's Guide to Accounting, Payroll cost coding and direct labor records; verify the trade cost, production, or field-control rule before answering.
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