7 Newh 18148 in direct materials cost and 10400 in direct la

7 Newh $18.148 in direct materials cost and $10,400 in direct labor cost. A total of 1,300 units were produced in Job 313 ard Company assigns overhead cost to jobs on the basis of 113% of direct labor cost. The job cost sheet for Job 313 includes 3.07 a. What is the total manufacturing cost assigned to Job 3132 b. What is the unit product cost for Job 313? a. Total manufacturing cost

Solution

a.

b. Unit product cost = $40,300 / 1,300 = $31

Direct material	$18,148
Direct labor	$10,400
Manufacturing overhead($10,400 × 113%)	$11,752
Total manufacturing cost	$40,300