Homework Answers
a.
| Job | Direct material | Direct labor | Overhead | Total job costs |
| Job 765 | $6,160 | $1,848 |
$3,102 (22 * $141) |
$11,110 |
| Job 766 | $13,851 | $4,374 |
$11,421 (81 * $141) |
$29,646 |
Job 765 = $11,110
Job 766 = $29,646
b.
Cost per unit = Total job cost / Number of units
Job 765 = $11,110 / 132 = $84.17
Job 766 = $29,646 / 405 = $73.20
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