Homework Answers
Plantwide predetermined overhead rate= Estimated total manufacturing overhead cost/Estimated total machine hours
= ($2.70*2500+$3.50*1500+$30200)/4000
= $10.55 per MH
Calculation of Total manufacturing cost of Job Q
| Job Q | |
| Direct materials | $14500 |
| Direct labor | 12700 |
| Manufacturing overhead applied (4300*$10.55) | 45365 |
| Total manufacturing costs | $72565 |
Unit product cost of Job Q= Total manufacturing costs/Number of units
= $72565/30
= $2419 per unit
| Unit product cost | $2419 |
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