Fickel Company has two manufacturing departmentsAssembly and

Fickel Company has two manufacturing departments—Assembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $24.00 per direct labor-hour and $20.00 per direct labor-hour, respectively. The company’s direct labor wage rate is $26.00 per hour. The following information pertains to Job N-60: Assembly Testing & Packaging Direct materials $ 400 $ 49 Direct labor $ 273 $ 39 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 intermediate calculations. Round your answer to 2 decimal places.)

Solution

1 Direct materials 449 =400+49 Direct labor 312 =273+39 Overhead 282 =(273/26*24)+(39/26*20) Total manufacturing cost 1043 2 Unit product cost for this job = 1043/10 = $10.43