CMA Intermediate · Cost Accounting · Employee Costs
A worker's clock card shows 'gate time' of 48 hours in a week, while his job cards show 42 hours spent on jobs. The remaining time is unexplained by any job. For cost control, the difference of 6 hours is best described as:
The 6 hours are idle time. Attendance (clock card) time of 48 hours less job-card time of 42 hours leaves time paid for but not used on any job. Comparing the two records is the standard way to identify idle time in payroll procedure.
- AOvertime hours
- BIdle timeCorrect
- CNormal production time
- DPiece-rate allowance
Explanation
Attendance time minus time booked on jobs gives the time for which wages are paid but no productive work is recorded. This is idle time (6 = 48 - 42). Overtime depends on hours beyond normal working hours, which is not given here.
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