Answer:
$1,078,560
Explanation:
The computation of the total manufacturing cost is shown below:
= Direct material + direct labor + manufacturing overhead cost
where,
Direct material = cost of 6,000 units × (estimated units ÷ given units)
= $194,400 × (6,300 units ÷ 6,000 units)
= $204,120
Direct Labor = cost of 6,000 units × (estimated units ÷ given units)
= $74,400 × (6,300 units ÷ 6,000 units)
= $78,120
Manufacturing overhead = cost of 6,000 units × (estimated units ÷ given units)
= $758,400 × (6,300 units ÷ 6,000 units)
= $796,320
Now put these values to the above formula
So, the value would equal to
= $204,120 + $78,120 + $796,320
= $1,078,560