7. Direct labour costs for planning purposes will include

Select one:

A. All labour costs attributable to a product

B. Direct labour costs plus any bonuses

C.Total direct labour hours at the normal hourly rate of pay

D. Direct labour costs plus bonuses and overtime premiums

8. The classification of costs according to whether they change in the short run is known as analysis by:

Select one:

A. Type

B. Time

C. Behaviour

D. Function

9. Johore Ltd has the following costs. Direct materials 150 000, Direct labour 175 000 and Factory overheads of 225 000. It manufactured 10 000 Luton blinds of equal size and cost. What is the full product cost of a Luton blind?

Select one:

A. 32.50

B. 15

C. 55

D. 22.50