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Which of the following equations is used to prepare a direct labor budget?

1) Direct labor cost per unit x Number of units produced
2) Direct labor cost per hour x Number of hours worked
3) Direct labor cost per unit x Number of units sold
4) Direct labor cost per hour x Number of units produced

1 Answer

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Final answer:

The best production method based on the given costs is Method 1, both when labor costs $100/unit and when it increases to $200/unit, as it results in the lowest total cost.

Step-by-step explanation:

The question at hand is concerned with identifying the best production method based on the costs of labor and capital. We have three methods to compare, each with different requirements of labor and capital:

  • Method 1: 50 units of labor, 10 units of capital
  • Method 2: 20 units of labor, 40 units of capital
  • Method 3: 10 units of labor, 70 units of capital

When labor costs $100/unit and capital costs $400/unit:

  • Method 1 cost = (50 × $100) + (10 × $400) = $5,000 + $4,000 = $9,000
  • Method 2 cost = (20 × $100) + (40 × $400) = $2,000 + $16,000 = $18,000
  • Method 3 cost = (10 × $100) + (70 × $400) = $1,000 + $28,000 = $29,000

Method 1 is the most cost-effective at the initial labor cost.

If the cost of labor rises to $200/unit, the new costs are:

  • Method 1 cost = (50 × $200) + (10 × $400) = $10,000 + $4,000 = $14,000
  • Method 2 cost = (20 × $200) + (40 × $400) = $4,000 + $16,000 = $20,000
  • Method 3 cost = (10 × $200) + (70 × $400) = $2,000 + $28,000 = $30,000

At the higher labor cost, Method 1 remains the most cost-effective.

User MatheM
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