TMobile LTE 918 PMM 15 Done eztomheducationcom 1670 points A

T-Mobile LTE 9:18 PMM @?15%) Done ezto.mheducation.com 16.70 points A company assigns overhead cost to completed jobs on the basis of 119% of direct labor cost. The job cost sheet for Job 313 shows that $19,481 in direct materials has been used on the job and that $10,100 in direct labor cost has been incurred. A total of 1,300 units were produced in Job 313. Required . What is the total manufacturing cost assigned to Job 313? b. What is the unit product cost for Job 313? References eBook & Resources Worksheet Learning Objective: 03-02 Apply overhead cost to jobs overhead rate. Difficulty: 1 Easy Learning Objective: 03-03 Compute the total cost and average cost per unit of a job.

Solution

1) Total manufacturing cost: $41,600

Working:

Direct material

19,481

Direct labor

10,100

Manufacturing OH (10,100 * 119%)

12019

Total manufacturing cost

41,600

?

2) Unit product cost: $32

Working:

Unit product cost

32

(41,600 / 1300units)

Direct material	19,481
Direct labor	10,100
Manufacturing OH (10,100 * 119%)	12019
Total manufacturing cost	41,600