5 Exercise 25 Computing Total Job Costs and Unit Product Cos
     5 Exercise 2-5 Computing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates [LO2-4 166 and F The predetermined overhead rates in and 120% of direct m direct labor wage rate is $20.00 per hour. The following information pertains to Job 700 Direct labor s 100 trences1 What is the total manufacturing cost assigned to Job 700? 2. t Job 700 consists of 20 units, what is the unit product cost for this Job? (Round your answer to 2 decimal places.)     
 
  
  Solution
SOLUTION:-
total manufacturing cost=727+221=948
2.948/20=$47.4 per unit
| finishing | fabrication | 
| materials=430 | materials=55 | 
| labor=180(9*20) | labor=100(5*20) | 
| overheads=13*9=117 | overheads=55*120%=66 | 
| total=727 | toatl=221 | 

