Question

The standard hours per unit of an output includes Blank______.

Multiple select question.

the estimated time to complete the unit


an allowance for vacation time


an allowance for cleanup and downtime


an allowance for spoilage and waste

Answer 1

The standard hours per unit of an output typically includes the following:

- **The estimated time to complete the unit**: This is a fundamental component of standard hours as it reflects the expected time required to produce each unit of output.

- **An allowance for cleanup and downtime**: This accounts for necessary time spent on maintenance, cleaning, and other non-productive activities that could affect production efficiency.

- **An allowance for spoilage and waste**: This includes provisions for anticipated defects or waste, ensuring that the overall production standards take into account the realities of manufacturing.

The option relating to **an allowance for vacation time** is generally not included in the calculation of standard hours per unit since it pertains to labor cost accounting rather than the specific output measurement.

So the correct selections are:

- The estimated time to complete the unit
- An allowance for cleanup and downtime
- An allowance for spoilage and waste