Answer:
Instructions are listed below.
Explanation:
Giving the following information:
The predetermined overhead rates:
Assembly= $22 per direct labor-hour
Testing & Packaging= $18.00 per direct labor-hour
The company’s direct labor wage rate is $24.00 per hour.
Job N-60:
Assembly:
Direct materials $390
Direct labor $228
Testing & Packaging:
Direct materials $45
Direct labor $132
1) To calculate the total manufacturing cost, first, we need to allocate overhead. To do that, we need direct labor hours for each department.
<u>Assembly:</u>
Direct labor hours= 228/24= 9.5
<u>Testing:</u>
Direct labor hour= 132/24= 5.5
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Allocated MOH= 22*9.5 + 18*5.5= $308
Total manufacturing cost= direct material + direct labor + allocated overhead
Total manufacturing cost= (390 + 45) + (228 + 132) + (308)= $1,103
2) Unitary cost= 1,103/10= $110.3
