Question

London Ceramics makes custom ceramic tiles. During March, the company started and finished Job #266. Job #266 consists of 2,800 tiles, each tile sells for $16. The company's records show the following direct materials were requisitioned for Job #266. Basic terra cotta tiles: 2,800 units at $10 per unit Specialty paint: 5 quarts at $14 per quart High gloss glaze: 4 quarts at $22 per quart Labor time records show the following employees worked on Job #266: Alice Cooper: 28 hours at $26 per hour Matthew Kline: 24 hours at $21 per hour Sierra Ceramics allocates manufacturing overhead at a rate of $29 per direct labor hour. What is the total amount of direct materials, direct labor, and manufacturing overhead that should be shown on Job #266's job cost record? O A. $30,898 OB. $44,800 OC. $29,372 OD. $1,508

Answer 1

Answer A) $30,898

Direct Material		Amount
Basic terra cotta tiles	2800 unit @10 per unit	28,000
Specially Paint	5 Quarts at 14 per quarts	70
High Gloss glaze	4 Quarts at 22 per quarts	88	28,158
Direct Labour
Alice Cooper	28 hours @ 26 per hour	728
Mathew Kline	24 hours @ 21 per hour	504	1,232
Manufacturing Overhead	total labour hour (28+24)*29 per hour	1,508	1,508
Total Job Cost		30,898	30,898