Which of the following is usually classed as a step cost?
A、Supervisor's wages
B、Raw materials
C、Rates
D、Telephone
A、Supervisor's wages
B、Raw materials
C、Rates
D、Telephone
【参考答案及解析】
Supervisor's wages are usually classified as a step cost because a supervisor may be responsible for supervising up to a specific number of workers. However, if output increases such that additional direct labour is required, then an extra supervisor will be required. Rates do step up in cost but that is in relation to time not output i.e. the rates may increase year on year.
Supervisor's wages are usually classified as a step cost because a supervisor may be responsible for supervising up to a specific number of workers. However, if output increases such that additional direct labour is required, then an extra supervisor will be required. Rates do step up in cost but that is in relation to time not output i.e. the rates may increase year on year.