Questions A B C D

Abnormal Solution
_____ time is paid by the employer. Idle Time Overtime Normal time time Idle Time
Power Machine Waiting for All of the Power
Idle time is caused by _____ _____. breakdown work above
Failure Failure
Normal Idle Time wages are charged to _____ None of the
Direct Indirect Factory above Factory
overheads. Abnormal
_____ time causes excess labour cost. Over Time Idle Time Normal time time Over Time
None of the
Tea & Lunch break is _____ idle time. Over Normal Abnormal above Normal
None of the
Time spent to overcome fatigue is _____. Normal Abnormal Over above Normal
None of the
Machine setting time is _____ idle time. Normal Abnormal Over above Normal
Traveling time from one job to another job is None of the
Normal Abnormal Over above Normal
_____ idle time.
None of the
Machine breakdown is _____ idle rate. Over Normal Abnormal; above Abnormal;
None of the
Working for tools is _____ idle time. Normal Abnormal Over above Normal
None of the
Power failure is _____ idle time. Over Normal Abnormal above Abnormal
Overtime premium increases _____ of plant & Balance Financial P Costing P &
sheet Depreciation & L A/c L A/c Depreciation
machinery.
Tea & lunch break is normal idle time. True False True
Machine setting time is abnormal idle time. True False False
Machine Breakdown is Abnormal idle time. True False True
Waiting for tools is normal idle time. True False False
Strike and lock out time is abnormal idle time. True False True
Overtime premium at normal rate is treated as
direct labour. True False True
Overtime premium due to abnormal causes is
charged to Financial P & L A/c. True False False
Overtime increases depreciation of Plant &
Machinery. True False wasted
Time True
Paid by the by the Not paid by All of the Paid by the
Idle time is employer workers the employer above employer
Machine Waiting for
Idle time may be caused due to Power failure breakdown work (i) & (ii) (i) & (ii)
Population All of the All of the
Industrial cause of idle time is Strike Lockouts movement above above
Office Factory Selling Distribution Factory
Wages in normal idle time should be charged to overheads overheads overheads overheads overheads
Causes Increases Causes
Overtime excess labour Increases labour all of the excess labour
cost productivity turnover above cost
Normal Idle Abnormal none of the Normal Idle
Tea and lunch break is : time Idle Time Overtime above time
Normal Idle Abnormal none of the Normal Idle
Time spent to overcome fatigue is : Time Idle Time Overtime above Time
 Normal Idle Abnormal none of the Normal Idle
Machine setting time is : Time Idle Time Overtime above Time
Normal Idle Abnormal none of the Normal Idle
Travelling time from one job to another job is :
Time Idle Time Overtime above Time
Normal Idle Abnormal All of the Abnormal
Machine breakdown is : Time Idle Time Overtime above Idle Time
Abnormal Normal Idle All of the Abnormal
Waiting for tools is : Idle time time Overtime above Idle time
Normal Idle Abnormal none of the Abnormal
Strikes and lockout is : time Idle Time Overtime above Idle Time
Abnormal Normal Idle None of the Abnormal
Power failure is : Idle Time Time Overtime above Idle Time
Indirect Factory none of the
Overtime premium at Normal Rate is treated as : Direct labour labour overheads above Direct labour
Overtime premium paid due to negligence of a All of the
Worker Department Overheads above Department
worker is charged to the concerned :
Overtime premium due to abnormal causes is Financial P Costing P & Balance All of the Costing P &
charged to : & L A/c L A/c sheet above L A/c
Efficiency of
Depreciation None of the Depreciation
Overtime increases : the
of P & M Productivity organisation above of P & M