Answers
Predetermined overhead rate = $20 per direct labor hour
Actual direct labor hours = 1,147 hours
Applied manufacturing overhead = Actual direct labor hours x Predetermined overhead rate
= 1,147 x 20
= $22,940
| Job Cost Sheet ( Job 599) | |
| Direct materials | 40,610 |
| Direct labor ( 1,147 x 11) | 12,617 |
| Applied manufacturing overhead | 22,940 |
| Total Cost | $76,167 |
Unit product cost = Total cost/Number of units
= 76,167/3,100
= $24,57
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