Considering dual rate method, if employees work for 8500 budgeted hours at $120 per hour, and work for 9500 actual hours at $110 per hour, then the total cost would be ____________?

Correct answer: C. $2,065,000

  • A. $2,078,000
  • B. $3,078,000
  • C. $2,065,000
  • D. $3,065,000

Explanation

Under the figures given, the dual-rate calculation is 8,500 × $120 plus 9,500 × $110, giving $1,020,000 + $1,045,000 = $2,065,000. This matches option c.

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About Cost Accounting

Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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