All of the following are general-purpose financial statements except
a. balance sheet
b. income statement
c. statement of owner's equity
d. cash budget
Question 2
What are the budgeted direct-cost rate and the budgeted indirect-cost rate, respectively, per professional labor-hour?
Mark Papers employs 15 full-time employees and 10 trainees. Direct and indirect costs are applied on a professional labor-hour basis that includes both employee and trainee hours. Following is information for 2014:
Budget Actual
Indirect costs 200,000 300,000
Annual salary of each employee 100,000 110,000
Annual salary of each trainee 25,000 30,000
Total professional labor-hours 50,000 dlh 60,000 dlh
A) 30.00; 4.50
B) 35.00; 4.00
C) 32.40; 5.00
D) 27.00; 5.00
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