Reference no: EM132725717
Roseler Company uses a normal job-order costing system. The company has two departments through which most jobs pass. Overhead is applied using a plantwide overhead rate of $10 per direct labor hour. During the year, several jobs were completed.
Data pertaining to one such job, Job 9-601, follow:
Direct materials $12,000
Direct labor cost:
Department A (450 hours @ $18) $8,100
Department B (120 hours @ $18) $2,160
Machine hours used:
Department A 200
Department B 800
Units produced 1,000
Required:
Problem 1. Compute the total cost of Job 9-601.
Problem 2. Compute the per-unit manufacturing cost for Job 9-601.
For Requirements 3 and 4, assume that Roseler uses departmental overhead rates. In Department A, overhead is applied at the rate of $3 per direct labor hour. In Department B, overhead is applied at the rate of $7 per machine hour.
Problem 3. Compute the total cost of Job 9-601.
Problem 4. Compute the per-unit manufacturing cost for Job 9-601.