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A is corrent. The requirement is to determine which situation would cause a direct manufacturing labor overtime premium to be charged directly to a specific job. Overtime resulting from a customer’s requirement of early completion of a job would result in overtime directly traceable to that job.
B is incorrect because the efficiencies are not directly related to the customer’s requirements.
C is incorrect because the overtime is a result of management inefficiency.
D is incorrect because overtime incurred due to an overall high level of activity should be prorated over all jobs. Since production scheduling is generally at random, a specific job should not be penalized simply because it happened to be scheduled during overtime hours.