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NEW QUESTION: 1
제조 회사는 다양한 유형의 부품 조합이 필요한 여러 제품군을 생산합니다. 제조업체는 다양한 비용 풀을 식별했습니다. 그중 하나는 자재 처리 비용으로 구성됩니다. 이 비용 풀에는 자재 수령, 자재 넣기, 재고에 자재 보관 및 워크 스테이션으로 자재 이동과 관련된 근로자의 임금 및 직원 혜택이 포함됩니다. 자재 취급 장비 지게차의 감가 상각 및 유지 관리) 및 사용 비용 및 기타 관련 비용. 다음 중 자재 취급 비용을 다양한 제품에 할당하기위한 가장 적절한 비용 동인은 다음과 같습니다.
A. 직접 노동 시간.
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Answer: B
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