Answer:
$1,350.
Explanation:
Concepts and reason
Job order Costing: It is a method of cost accounting, in which cost is collected and accumulated for each job, work order, or project separately. Especially the job order costing is followed in organizations where customized goods are produced.
Direct materials: Direct materials are the raw materials which are directly related with the production of the goods.
Direct labor cost: The labor cost includes the wages or salaries paid to employees who physically produce goods or services.
Overhead costs: The costs, which do not relate directly with the manufacturing of products, are referred to as overhead costs or indirect costs.
Fundamentals
Total job cost is the total of total direct material cost, total direct labor cost and total overhead cost.
The formula to calculate the total cost for job is shown below:
Total cost for job = {Total direct material cost +
Total direct labor cost+
Total overhead cost}
Total overhead cost is calculated by multiply total direct labor cost with percentage of direct labor cost.
The formula to calculate the total overhead cost is shown below:
Totaloverheadcost=
(Totaldirectlaborcost
×Percentageofdirectlaborcost
)
Calculate total direct labor cost:
Totaldirectlaborcost = ( DocumentW3393
+DocumentW3479
+DocumentW3559
)
=$600+$450+$300
=$1,350
Therefore, the total direct labor cost is $1,350.
inconclusion:
It is mentioned to calculate the total cost on the job cost sheet for Job 9-1005. Thus, it is calculated on the basis of total direct labor cost. Total direct labor cost is the total of all the direct labor cost incurred for the completion of the job. Here, labor costs of document W3393 are $600; document W3479 is $450 and document W3559 is $300. So, total direct labor cost is $1,350.
