Question

Hamilton Lighting manufactures a variety of lamps for lighting specialty stores. In September, Hamilton Lighting received an order from Zilly Decor for 40 mission-style table lamps (Model 5A). The order from Zilly Decor became Job Number 804 at Hamilton Lighting (Click the icon to view the additional information.) Read the requirement. Requirement Job Cost Record Job Number: Customer: Job description: 40 Model 5A - Mission-style table lamps Date Started: Sep. 14 Manufacturing Cost Information Direct Materials Add direct materials and direct labor to the Job Cost Record for Job 804 Manufacturing overhead has already been added to the Job Cost Record for this job. Assume that the job was completed on September 19. Complete the Job Cost Record by calculating the total job cost and the cost per unit. Remember that this job consisted of 40 lamps (units). Zilly Decor Sep. 19 Date Completed Cost Summary Print Done Req. # 1247 Direct Labor Materials requisition #1247 for Job 804 shows that a total of $166 of direct materials were used in manufacturing the job. In addition to the materials requisition, the labor time records show that a total of S90 of direct labor costs was incurred in producing these lamps; a total of 10 direct labor hours were worked on this job. Manufacturing Overhead 10 hours x $6 per direct labor hour 60 Total Job Cost Number of Units Cost per Unit Print Done

Answer 1

Manufacturing Cost Information	Cost Summary
Direct Material Req. 1247	$     166.00
Direct Labour	$       90.00
Manufacturing overhead 10 hours x $6 per direct labour hour	$       60.00
Total job Cost	$     316.00
Number of units	40
Cost per Unit	$         7.90