6.
1.Overhead Rate = $21 per direct labor hour.
Number of direct Labour hours = Direct Labour cots / Labor wage rate = $225/$15 =15 hours
Overhead Costs = $21 * 15 hours
= $315
Total Manufacturing Costs = Direct materials cost + Direct labor cost + Total over head cost
= $270 + $225 + $315 = $810
2. Unit Production cost of Job A 500 = Total Manufacturing Costs / Number of units
= $810 / 40 = $20.25 per unit
7.
a. Total Manufacturing Costs.
= Direct materials + direct labor+ manufacturing overhead applied
= $10000 + $12000 + ($12000 * 125%)
= $37000
b. Unit Product Cost
= Total manufacturing cost / number of units
= $37000/ 1000 units = $37 per unit.
8.
a. Total Manufacturing Costs.
= Direct materials + direct labor+ manufacturing overhead applied
= $ 25982 + $ 10100 + ($10100 * 118%)
=$48000
b. Unit Product Cost
= Total manufacturing cost / number of units
= $48000/ 1600 units = $30 per unit.
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