Question: Based on the table, determine the direct labor cost for the first month production (MPS) using a fringe benefit of 20% and a shift differential

Based on the table, determine the direct labor cost for the first month production (MPS) using a fringe benefit of 20% and a shift differential of 10% per shift.

Machine name A B C
Number OF Operator 16 20 9
Hourly Wage $10.00 $10.00 $10.00
Hours Per Shift 8 8 8
Fringe Benefits 15% 15% 15%
Labor Cost Per Shift $1,472.00 $1,840.00 $828.00

Total Cost per Shift=4,140.00

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