Overhead Item Cost Driver Budgeted Cost Budgeted Activity Level Machine Setup Nu

Question

Overhead Item Cost Driver Budgeted Cost Budgeted Activity Level Machine Setup Number of setups $20,000 200 Inspection Number of Inspections $130,000 6,500 Material handling Number of Material Moves $80,000 8,000 Engineering Engineering Hours $50,000 1,000 Budgeted direct labor cost was $100,000 and budgeted direct material cost was $280,000. The following information was collected on three jobs that were completed during the year: Job 101 Job 102 Job 103 Direct Materials $5,000 $12,000 $8,000 Direct Labor $2,000 $2,000 $4,000 Units Completed 100 50 200 Number of Setups 1 2 4 Number of Inspections 20 10 30 Number of Mat'l Moves 30 10 50 Engineering Hours 10 50 10 If the company uses activity-based costing, what is the cost of each unit of Job 102?

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