Solution :
(1) Total Manufacturing OH to Job
Working | Amount | |
Cutting | $ 9 * 6 MHs | $ 54 |
Finishing | $ 16 * 8 DLHs | $ 128 |
Total Manufacring OH for Job 405 | $ 182 |
(2) Manufacturing Cost
Working | Amount | |
Direct Material | $ 2,800 | |
Direct Labor | $ 23 * (2 + 8) Hours | $ 230 |
Manufacring OH | $ 182 | |
Manufacturing Cost of the Job | $ 3,212 |
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