At the end of April, Darling Company had completed Jobs 50 and 51. Job 50 is for

Question

At the end of April, Darling Company had completed Jobs 50 and 51. Job 50 is for 200 units, and Job 51 is for 500 units.

The following data relate to these two jobs:

On April 20, raw materials were requisitioned for production as follows: 600 units for Job 50 at $20 per unit and 900 units for Job 51 at $20 per unit.

During April, Darling Company accumulated 300 hours of direct labor costs on Job 50 and 1,100 hours on Job 51. The total direct labor was incurred at a rate of $14 per direct labor hour for Job 50 and $22 per direct labor hour for Job 51.

The predetermined factory overhead rate is $11.00 per direct labor hour.

b. Determine the cost per unit for Jobs 50 and 51 at the end of April. Round all answers to the nearest whole cent.
Job 50 $
Job 51 $

Explanation / Answer

job 50 job 51 no of units 500 200 cost of production: $ $ raw material 500*10 5000 1000*14 14000 direct labor 200*20 4000 900*16 14400 overhead 6*200 1200 6*900 5400 total cost of production 10200 33800 cost per unit 20.40 169.00

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