Refer to the exhibit.

In an integrated cost and financial accounting system, the accounting entries for factory overhead absorbed would be:

The wages of a machine operator who is paid by the hour would be described as A.

Refer to the exhibit.

A company manufactures and sells a single product which has the following cost and selling price structure:
The fixed overhead absorption rate was based on normal capacity of 1800 units per month.
The budgeted break-even point in sales units per month is units.

A company absorbs production overhead using a direct labour hour rate. Data for the latest period are as follows:

What is the overhead absorption rate per direct labour hour? Give your answer to one decimal place.

Refer to the exhibit.

The following budget and actual data are available for last period.
The sales price variance for last period was