Homework Answers
Answer
1
Manufacturing overhead allocated to Job 553=Cutting department overhead+Finishing department overhead
Cutting department overhead=Rate per machine hour* Number of machine hours
=$11*8
Cutting dpartment overhead=$88
Finishing department overhead=Rate per Direct labor hour* Number of Direct labor hours
=$16*7
Finishing department overhead=112
Manufacturing overhead allocated to Job 553=$88+$112
Manufacturing overhead allocated to Job 553=$200
2
Total direct labor hours=Direct labor hours in cutting department+Direct labor hours in Finishing department
=2+7
Total direct labor hours=9
Direct labor cost=Direct labor rate per hour*Number of direct labor hour
=$23*9
Total direct labor cost=$207
Total manufacturing cost of Job 553=Direct material cost+Direct labor cost+Manufacturing overhead cost
=$2,400+$207+$200
Total manufacturing cost=$2,807
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