Homework Answers
| 1 | ||
| Direct materials | 12000 | |
| Direct labor cost | 10260 | =8100+2160 |
| Overhead applied | 3990 | =(450+120)*7 |
| Total cost of Job 9-601 | 26250 | |
| 2 | ||
| Total cost of Job 9-601 | 26250 | |
| Divide by Units | 1000 | |
| Per unit manufacturing cost for Job 9-601 | 26.25 | |
| 3 | ||
| Direct materials | 12000 | |
| Direct labor cost | 10260 | =8100+2160 |
| Overhead applied: | ||
| Department A | 1350 | =450*3 |
| Department B | 3200 | =800*4 |
| Total cost of Job 9-601 | 26810 | |
| 4 | ||
| Total cost of Job 9-601 | 26810 | |
| Divide by Units | 1000 | |
| Per unit manufacturing cost for Job 9-601 | 26.81 |
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Job Cost Flows Roseler Company uses a normal job-order costing system. The company has two departments...
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White Company has two departments, Cutting and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each department. The Cutting Department bases its rate on machine-hours, and the Finishing Department bases its rate on direct labor-hours. At the beginning of the year, the company made the following estimates: Direct labor-hours Machine-hours al fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Department Cutting Finishing 8,100 67,000 53,500 3,300...
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