All of a company’s skilled labour, which is paid £8 per hour, is fully employed manufacturing a product to which the
following data refer:
£ per unit £ per unit
Selling price 60
Less Variable costs:
Less Skilled labour 20
Less Others 15
–––
(35)
–––
Contribution 25
–––
The company is evaluating a contract which requires 90 skilled labour hours to complete. No other supplies of skilled
labour are available.
What is the total relevant skilled labour cost of the contract?
A £720
B £900
C £1,620
D £2,160
C
谢谢
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