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Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours 58,000 Total fixed manufacturing overhead cost $ 174,000 Variable manufacturing overhead per direct labor-hour $ 5.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 50 Total direct labor-hours 100 Direct materials $ 690 Direct labor cost $ 5,800 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)

Sagot :

ayokenny2001

Answer:

$3,621.8

Explanation:

Given the above information, first, we will calculate the ;

Variable manufacturing overhead = $5.00 × 100 = 600

Then, the total fixed manufacturing overhead = $174,000

Total costs = $690 + $5,800 + $600 + $174,000 = $181,090

Unit product cost = $181,090/50

Unit product cost = $3,621.8

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