ABC Method, calculating overhead. calculate machine hours for job 153. each unit takes 2 hours to make.

325,400 35,145 58,020 13,400 3,500 15,860 units Problem # 3 Direct materials Materials handling Assembly Setup Product Testing 5 Overhead 5 Output 3. Direct Labor Hours Setups Product tests 1 Each unit requires two machine hours 3 Materials handling based on direct material cost 4 Product testing based on number of tests 5 Overhead based on machine hours 6 Assembly based on direct labor hours Setups based on the number of setups 41,500 3,600 420 70,000 units 9 Job 153: 0 Completed 1 Direct Materials 2 Direct labor hours 3 Setups 4 Tests 5 6 7 78 79 1,850 12,400 83 6 2,584