Ne young 4. Insecticides are chemical substances used for ginec 5. Labor is the body of persons engaged in such activy specy those working for salary PERFORM CALCULATION It is important to be able to measure and calculate surface areas might be necessary to calculate, for example, the surface area of a farm. This section will discuss the calculation of some of the most common surface areas: triangle, square, rectangle moms parallelogram trapezium and cide The most common surface areas illustrated: The height (h) of a biangle, a rhombus, a parallelogram or a trapezium, is the distance from a top comer to the opposite side called base (b). The height is always perpendiolar to the base in other words, the height makes a "nght angle' with the base. An example of a night angle is the corner of this page In the case of a square or a rectangle, the expression length (1) commonly
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used instead of base and width() instead of height, in the case of a circle the expression diameter (c) is used A

Direct labor includes the cost of regular working hours, as well as the overtime hours worked. It also includes related payroll taxes and expenses such as social security, Medicare, unemployment tax, and worker’s employment insurance. Companies should also include pension plan contributions, as well as health insurance-related expenses. Some companies may include employee training and development costs that were incurred in the course of employment.

When calculating direct labor cost, the company must include every cost item incurred in keeping and hiring employees. In addition to what the company pays the employees, it must consider costs to retain employees, such as payroll tax contributions, insurance premiums, and benefits costs.

Most companies establish a standard rate per hour that gives an estimate of what they expect to be the direct labor cost in normal conditions. For example, assume that the direct labor cost per hour for assembling baby car seats is $10, and the company expects to use 0.5 hours for the assembly of each car seat. If the company produces 1,000 units, the standard direct labor cost will be $5,000 ($10 x 0.5 x 1,000).