Week 3 - Labor

Which one is the normal hours for D?

• 40 hours

• 42 hours

• 46 hours

• 48 hours

For worker B , how many overtime hours?

• 1 hour for rate 1.5 times and 2 hours for rate 2 times

• 3 hours for rate 1.5 times and 0 hours for rate 2 times

• 0 hours for rate 1.5 times and 3 hours for rate 2 times

• 2 hours for rate 1.5 times and 1 hour for rate 2 times

Which one is considered as Regular Earning of the worker D ?

• 2,400 Baht

• 2,520 Baht

• 2,580 Baht

• 2,670 Baht

Which one is the amount of OT-premium of worker D?

• 60

• 90

• 30

• 120

For worker F , which one is the OT hours used to calculate the OT- compensation?

• 1 hour for rate 1.5 times and 4 hours for rate 2 times

• 4 hours for rate 1.5 times and 1 hour for rate 2 times

• 5 hours for rate 1.5 times and 0 hour for rate 2 times

• 0 hour for rate 1.5 times and 5 hours for rate 2 times

Journalize the transaction to record wage payment for the week (paid on Monday 8).

• Dr Factory Payroll 16170

  Cr Income tax payable 1617

  Cr Social security payable 808.5

  Cr Cash 13744.5

• Dr Factory Payroll 14400

  Cr Income tax payable 1440

  Cr Social security payable 720

  Cr Cash 12240

• Dr Factory Payroll 15420

  Cr Income tax payable 1542

  Cr Social security payable 771

  Cr Cash 13107

Journalize the transaction to transfer the labor cost to the manufacturing process

• Dr. WIP 15,420

  Dr. MOH 750

  Cr. Factory payroll control 16,170

• Dr. WIP 16,170

  Cr. Factory payroll control l 16,170

• Dr. WIP 15,870

  Dr. MOH 300

  Cr. Factory payroll control 16,170

• Dr. WIP 15,120

  Dr. MOH 1,050

  Cr. Factory payroll control 16,170

If the overtimes are planned, Journalize the transaction to transfer the labor cost to the manufacturing process

• Dr. WIP 15,420

  Dr. MOH 750

  Cr. Factory payroll control 16,170

• Dr. WIP 16,170

  Cr. Factory payroll control l 16,170

• Dr. Factory payroll control 16,170

  Cr. WIP 15,420

  Cr. MOH 750

• Dr. WIP 15,870

  Dr. MOH 300

  Cr. Factory payroll control 16,170

Which one is the normal working hours of Nuna?

• 40

• 47

• 48

• 55

Which one is the OT hours for Nuna used to calculate the overtimes for rate 1.5 times?

• 7

• 8

• 9

• 10