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Pigot Corporation uses jab casting and has two production departments, Mand A. Budgeted manufacturing costs for the year are
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ANSWER. D. $75,000

TOTAL COST ASSOCIATED WITH JOB NO 432

DIRECT MATERIAL $25,000

DIRECT LABOR

DEPARTMENT M $8,000

DEPARTMENT. A. $12,000 $20,000

FACTORY OVERHEAD

DEPARTMENT M ( $600,000 / $200,000 * $8,000) = $24,000

DEPARTMENT M ( $400,000 / $800,000 * $12,000) = $6,000 $30,000

TOTAL COST   $75,000

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