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Consider the following independent jobs. Overhead is allocated in Department 1 at the rate of $6 per direct labour hour. Over

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Job job job job

213        214 217 225

Total Sales Revenue 1200

Price per Unit 12.5

Materials used in the production 753

Department 1, Direct Labour Cost 300

Department 1, Machine hours

Department 2, Direct labour Cost 100

Department 2, Machine hours 20

Department 1, overhead allocated 420

Department 2, overhead allocated 200

total manufacturing cost 5948

number of units 100 230

Unit cost 8.78 2.50

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