Department MoldingPaintingDirect labor-hours 32,500 52,200 Machine-hours 87,000 39,000 Fixed
manufacturing overhead cost$217,500 $475,020 Variable manufacturing overhead per machine-hour$3.00 - Variable manufacturing overhead per direct labor-hour - $5.00
Job 205 was started on August 1 and completed on August 10. The company's cost records show the following information concerning the job:
Department MoldingPaintingDirect labor-hours 76 129 Machine-hours 320 72 Direct materials$940 $1,260 Direct labor cost$740 $990
1. Compute the predetermined overhead rates used in the Molding Department and the Painting Department.
2. Compute the total overhead cost applied to Job 205.
3-a. What would be the total manufacturing cost recorded for Job 205?
3-b. If the job contained 37 units, what would be the unit product cost?