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cause sales to increase by 15%. ECC currently sells 200,000 DVD players per year. Assuming sales and marketing are not correct in their estimation and the volume of sales is not changed and ECC meets the competitive price, what is the target cost if ECC wants to maintain its same income level? Student Answer: $210. $200. $190. $180. Question 14. Question : Lucky Company's direct labor information for the month of February is as follows: Actual DL Hours Word (AQ) = 61,500 Standard DL Hours Allowed (SQ) = 63,000 Total Payroll for DL = $774,900 DL Efficiency Variance = $18,000 The standard direct labor rate per hour is: