Question

Fickel Company has two manufacturing departments-Assembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $20.00 per direct labor-hour and $16.00 per direct labor-hour, respectively. The company's direct labor wage rate is $22.00 per hour. The following information pertains to Job N-60 Testing & Packaging $ 41 $ 99 Assembly $380 $187 Direct materials Direct labor 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.) 1 Total manufacturing cost 2 Unit product cost per unit

Answer 1

1
	Assembly	Testing & Packing	Total
Direct materials	380	41	421
Direct labor	187	99	286
Overhead applied	170	72	242
Total	737	212	949
Total manufacturing cost	949
2
Unit product cost	94.90	per unit	=949/10
Workings:
Overhead applied:
Assembly	170	=(187/22)*20
Testing & Packing	72	=(99/22)*16