Chapter Two: Job Order Costing - Unit Product Costs: Foundational 15 Estimated MOH = Estimated Fixed MOH + Estimated Variable MOH Molding Fabrication Total est. base X est. rate per base Estimated Total machine-hours used 2,500 1,500 4,000 Estimated total fixed manufacturing overhead $10,000.00 $15,000.00 $25,000.00 Predetermined Manufacturing Overhead = Estimated Manufacturing Overhead $$ Estimated variable manufacturing overhead per machine-hour $1.40 $2.20 Estimated Base Apply Manufacturing Overhead to Production = PDOHR X Actual Base Used Job P Job Q Direct Materials Cost $13,000.00 $8,000.00 Total Manufacturing Cost Assigned to a Job = DM$ + DL$ + Applied MOH$ Direct Labor Cost $21,000.00 $7,500.00 Actual Machine-Hours Used Average Cost per Unit = Total Job Cost $$ / Unit Produced by that Job Molding 1,700 800 Fabrication 600 900 Total 2,300 1,700 Job P Job Q Direct Materials Cost $13,000.00 $8,000.00 Direct Labor Cost $21,000.00 $7,500.00 Applied MOH Total Manufacturing Cost Average Cost per Unit