10-7 Setting Direct Labor Standards Use time and motion studies for each labor operation. Standard Hours per Unit Often a single rate is used that ref
{"Image DocumentName": "Setting Direct Labor Standards", "Image ImageDescription": "Often a single rate is used that reflects the mix of wages earned. Standard Rate per Hour. Use time and motion studies for each labor operation. Standard Hours per Unit. The standard rate per hour for direct labor includes not only wages earned but also fringe benefits and other labor costs. Many companies prepare a single rate for all employees within a department that reflects the mix of wage rates earned. The standard hours per unit reflects the labor hours required to complete one unit of product. Standards can be determined by using available references that estimate the time needed to perform a given task, or by relying on time and motion studies.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}