Question

Deloria Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates Forming Assembly 15,000 8,000 $77,600 Machine-hours 19,000 Direct labor- hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable nanufacturing overhead per direct labor- 4,000 $129,200 1.60 $ 3.00 hour During the current month the company started and finished Job T288. The following data were recorded for this job: Job T288 Machine-hours Direct labor-hours Forming Assenbly 80 10 30 40 Direct materials Direct labor cost $ 380 s 30ר $ 900 $1,200 The total job cost for Job T288 is closest to: (Round your intermediate calculations to 2 decimal places.)

Answer 1

Job T288	Forming	Assembly	Total
Direct material	$730	$380	$1110
Direct labor	900	1200	2100
Fixed manufacturing overhead	544	388	932
(129200/19000*80)
(77600/8000*40)
Variable manufacturing overhead	128	120	248
(80*1.60)
(40*3)
Total Cost			$4,390