Answer:
Unit Cost = $196
Explanation:
As per the data given in the question,
Total variable overhead estimated = 4×31,400 = $125,600
Total overhead estimated = $125,600+$219,800 = $345,400
Predetermined overhead rate = $345,400÷31,400 = $11 per hour
Total overhead applied = $11×20 = $220
Hence, Total job cost = Direct material + Direct Labor + Total overhead
= $580 + $1,160 + $220
= $1,960
So, Unit cost = $1,960 ÷ 10 = $196
