Answer:
Total Manufacturing Cost = $9,347
Explanation:
Total cost for the job 450 is as follows:
Direct material = $2,057
Direct labor = $888 (Note - 1)
Overhead cost = $6,402 (Note - 2)
Total Manufacturing Cost = $9,347
<em>Note - 1: </em>Direct labor = Direct labor-hours × Direct labor wage rate
Given,
Direct labor-hours = 37 hours
Direct labor wage rate = $24 per labor-hour
Direct labor = 37 hours × $24 per labor-hour
Direct labor = $888
<em>Note - 2: </em>Overhead cost = Machine-hours × predetermined overhead rate
Given,
Machine-hours = 194 hours
predetermined overhead rate = $33
Overhead cost = 194 hours × $33 = $6,402