Dehner Corporation uses a joborder costing system with a sin

Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour$ 6.80 67,000 $227,800 Recently, Job P951 was completed with the following characteristics Number of units in the job Total direct labor-hours Direct materials Direct labor cost 25 100 $ 660 $6,700 The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)

Solution

Predetermined overhead rate

= Budgeted overhead / Budgeted labor hours

= $227,800 / 67,000

= $3.4 per direct labor hour

Calculations

C – Variable overhead

= Variable overhead rate x Number of labor hours

= $6 x 100

= $600

D – Fixed overhead

= Fixed overhead rate x Number of labor hours

= $3.40 x 100

= $340

Calculations	Particulars	Amount $
A	Direct materials	660
B	Direct labor	6,700
C	Variable overhead	600
D	Fixed Overhead	340
E = Sum A to D	Total Job Cost	8,300