Date Promised 4-5 Date Started 4-2 Date Completed 4-3 DateLabor Time Record No.

Question

Date Promised 4-5 Date Started 4-2 Date Completed 4-3 DateLabor Time Record No. 4/02 4/03 Amount 10 hours@ $16 per hour 160 300 Description Direct materials Direct labor Manufacturing overhead allocated 655 Labor Time 20 hours @ $15 per hour Record Materials Date Number NumberAmount Date Amount Requisition of direct Amount 42 3414-2 725 4-3 63 S 64 74 341655 S160 725 135 656 labor cost Date 4/02 4/02 No 63 3 bs. polycarbonate plastic@$11 per lb. 64 25 lbs. acrylic plastic$29 per lb 74 3 lbs. refined aluminum $45 per lb Description Overall Cost Summary 300 Direct materials 135 Direct labor Manufacturing overhead between estimated overhead of $574,000 and estimated direct labc $410,000. Job 423 was completed and shipped on April 3 Total Job Cost 1,201 460 Cost oer DVD

Explanation / Answer

Manufacturing overhead Date Rate Amount 3-Apr 140% of direct labor cost 644 (140%*460) Overall cost Summary Direct material 1201 Direct labor 460 Manufacturing overhead 644 Total Job cost 2305 Cost per DVD (2305/no. of DVDs produced)

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