The total manufacturing cost allocated for the jobs during the year is $900,000
<h3>What is manufacturing cost?</h3>
Manufacturing cost refers to the summation of all the indirect costs which are incurred while manufacturing a product.
First, determine the predetermined overhead
= Estimated overheads / Estimated direct labor hours
= $320, 000 / 8,000
= $40 per direct labor hour
Then,
Manufacturing overhead applied
= Actual direct labor hours * Pre determined overhead rate
= $40 * 9,000
= $360,000
Manufacturing cost
= Direct material used + Direct labor incurred + Manufacturing overhead applied
= $295,000 + $245,000 + $360,000
= $900,000
Hence, the total manufacturing cost allocated for the jobs during the year is $900,000
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