Question

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: Testing & Packaging $ 49 $ 39 Assembly $ 400 $ 273 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) Total manufacturing cost

Direct material (400+49)	449
Direct labor (273+39)	312
Overhead (10.50*24+1.5*20)	282
Total manufacturing cost	1043

Unit product cost = 1043/10 = $104.30

2) Total manufacturing cost

Direct material (455+80)	535
Direct labor (350+250)	600
Overhead (14*19+80*1.1)	354
Total manufacturing cost	1489

Unit product cost = 1489/15 = 99.27

3) Total manufacturing cost

Direct material	17812
Direct labor	10800
Overhead (10800*1.11)	11988
Total manufacturing cost	40600

Unit product cost = 40600/1400 = 29