Calculate the cost of job - manufacturing overhead, Cost Accounting

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Cube Manufacturing began two jobs during May 200X. The company had no beginning inventory. The following information is available:

                                               Job 211                 Job 212

Direct material                            $13,600                 $11,900

Direct labor                                $13,200                 $8,900

Machine hours                            360                         210

The company estimates manufacturing overhead for May 200X is $186,000, and the company estimates that 6,000 machine hours will be used during the year. Cube applies overhead to production based on machine hours per job.

Required:

A. Calculate the cost of Job 211.

B. Calculate the cost of Job 212.

 


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