What this practice covers
These questions are drawn from past CIE 9706 Accounting papers and filtered to labour costs. You answer, you find out immediately whether you were right, and you get the reasoning for the correct option and for each distractor. Wrong answers go to a mistakes locker so you can come back to exactly those.
Practice is free. You need an account only so your progress and your mistakes are still there next time.
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What examiners see students get wrong here
These are the errors that cost marks on labour costs, taken from our own topic notes. Read them before you practise and you will recognise the traps in the questions.
- Treating the whole of overtime pay as indirect. Only the premium is.
- Treating supervisors' wages as direct labour.
- Forgetting the guaranteed minimum in a piece-rate calculation.
- Using time allowed instead of time taken to calculate basic pay in a bonus scheme.
- Mixing up the Halsey and Rowan formulas, or applying Rowan's fraction the wrong way up.
- Absorbing abnormal idle time into the cost per unit.
- Listing causes of labour turnover without separating avoidable from unavoidable.
Revise it first
If any of the above is unfamiliar, work through the notes before practising: Labour costs revision notes.