The direct labor quantity standard should make allowances for which of the following except? a. Rest periods. b. Cleanup. c. Machine downtime. d. All of these answer choices are correct.
A direct labor quantity is a time that should be taken in order to make one unit of product and these standards are critically in labor-intensive companies.
And can be found by using the direct labor hourly price to the standard task completion time and these include the rest periods a cleanup of the machinery and its downtime.