Question

E3-18A (similar to) Question Help Smythe Lighting manufactures a variety of lamps for lighting specialty stores. In September, Smythe Lighting received an order from Zing Decor for 48 mission-style table lamps (Model 5A). The order from Zing Decor became Job Number 804 at Smythe Lighting (Click the icon to view the additional information.) Requirement x Read the requirement. (Round the cost per unit to the nearest cent, X.XX.) Job Cost Record Add direct materials and direct labor to the Job Cost Record for Job 804. Manufacturing overhead has already been added to the Job Cost Record for this 804 Job Number: job. Assume that the job was completed on September 19. Complete the Job Cost Record by calculating the total job cost and the cost per unit. Remember that this Customer: Zing Decor job consisted of 48 lamps (units). Job description: 48 Model 5A - Mission-style table lamps Date Started: Sep. 14 Date Completed: Sep. 19 Print Done Manufacturing Cost Information: Cost Summary Direct Materials x Req. # 1247 More Info Direct Labor Manufacturing Overhead 12 hours x $5 per direct labor hour $ 60 Materials requisition #1247 for Job 804 shows that a total of $168 of direct materials were used in manufacturing the job. In addition to the materials requisition, the labor time records show that a total of $132 of direct labor costs was incurred in producing these lamps, a total of 12 direct labor hours were worked on this job. Total Job Cost Number of Units Cost per Unit Print Done Enter any number in the edit fields and then click Check Answer.

Answer 1

The total job cost for the job number 804 will include the cost of materials consumed, labor cost and the manufacturing overheads allocated for the job.

Calculate the total job cost by adding the Direct Materials $168, Direct Labor $132 and Manufacturing Overhead $60. Thus the total job cost is $360.

There are 48 lamps produced in job number 804. Thus the number of units is 48.

Calculate the Cost per Unit by dividing the total job cost $360 by the number of units 48. Thus the cost per unit is $7.50.

Job Cost Record Job No: 804 Direct Materials Direct Labor Manufacturing Overhead Total Job Cost [A] Cost Summary $168 $132 $60 [12hours*$5] $360 Number of Units [B] 48 Cost per Unit (A/B] $7.50