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Valid Braindumps EX342 Pdf - Questions EX342 Exam, EX342 Free Sample - FreeTorrent

EX342

Exam Code: EX342

Exam Name: Red Hat Certified Specialist in Linux Diagnostics and Troubleshooting exam

Version: V22.75

Q & A: 580 Questions and Answers

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NEW QUESTION: 1
회사는 생산 라인 중 하나에서 기계 고장을 경험했습니다. 고장의 결과로 제조업이 일정보다 뒤떨어졌으며 제조업을 일정으로 되돌 리도록 초과 근무 일정을 정하기로 결정했습니다. 직접 근로자에게 지급되는 초과 근무를 설명하는 올바른 방법은 다음 중 어느 것입니까?
A. 초과 근무 수당 초과 근무 수당 초과 비용이 제조 간접비에 부과되고 초과 근무 시간에 초과 근무 시간 수를 직접 노동으로 취급합니다.
B. 초과 근무 수당 초과 근무 수당 초과 비용이 수리 및 유지 보수 비용으로 청구되고 초과 근무 시간에 초과 근무 시간 배가 소요되는 시간은 직접 노동으로 처리됩니다.
C. 초과 근무 시간에 연속 임금과 초과 근무 수당 직접 노동의 합을 곱한 것.
D. 초과 근무 시간에 직속 임금과 초과 근무 보험료의 합계가 제조 오버 헤드에 전적으로 반영됩니다.
Answer: A
Explanation:
Direct labor costs are wages paid to labor that can feasibly be specifically identified with the production of finished goods. Factory overhead consists of all costs, other than direct materials and direct labor that are associated with the manufacturing process. Thus, straight-time wages would be treated as direct labor; however, because the overtime premium cost is a cost that should be borne by all production, the overtime hours times the overtime premium should be charged to manufacturing overhead.

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