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| Topic: |
Business
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| Number of pages / Number of words: |
6 / 1589 |
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These costs reflect (1) hourly wage rates for each worker (2) fringe benefits (3) employment taxes.
Many companies prepare a single standard rate for all employees in a department, based on the expected mix of high and low rate employees. This procedure (1) simplifies the use of standard costs and (2) permits the manager to monitor the mix of employees in the department...
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This procedure (1) simplifies the use of standard costs and (2) permits the manager to monitor the mix of employees in the department.
Example: The standard rate per hour for the expected labour mix is determined by using average wage rates, fringe benefits, and employment taxes as follows:
Average wage rate per hour??????...
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