urity sTylers wants 11 Oneul AJU Camp Twitter class pages if
urity s..-Tylers wants 11 Oneul AJU Camp-, Twitter class pages if Facebook g reddt thetent pag- D Dicten.ycomim. D rk chapter 2 6 Help Save&Exit; Submit Check my work Exercise 2.4 Computing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates [LO2-4 Fickel Company has two manufacturing departments-Assembly and Testing & Pac direct labor wage rate is $21.00 per hour. The following information pertains to Job N-60 kaging. The predetermined overhead rates in & Packaging are $19.00 per direct labor-hour and $15.00 per direct labor-hour,respectively. The company\'s Testing ‘ Peckaging Direet labor 168 84 Required: 1. What is the total manufacturing cost assigned to Job N-60? (Do not round intermediate calculations) 2. If Job N-60 consists of 10 units, what is the unit product cost for this job? (Do not round intermedlate calculations. Round your answer to 2 decimal places) Total manufacturing cos 2. Unit product cot 80 8 3

Solution
Assembly
Testing & Packaging
Total direct labor cost
$ 168
$ 84
÷Direct labor rate per hour
$ 21
$ 21
Total direct labor hours
8
4
Assembly
Testing & Packaging
Total
Direct material
$ 375
$ 39
$ 414
Add: Direct labor
$ 168
$ 84
$ 252
Add: Overhead cost
$ 152
$ 60
$ 212
Total manufacturing cost
$ 695
$ 183
$ 878
Total manufacturing cost
$ 878
÷No. of units in job
10
Unit product cost
$ 87.80
Answer:
1
Total manufacturing cost
$ 878
2
Unit product cost
$ 87.80
Per unit
| Assembly | Testing & Packaging | |
| Total direct labor cost | $ 168 | $ 84 |
| ÷Direct labor rate per hour | $ 21 | $ 21 |
| Total direct labor hours | 8 | 4 |

