Completing this activity will help you learn to:

$1.$ build calculations to find cumulative costs and unit costs for a manufacturing job.

$2.$ understand and utilize a manufacturing overhead rate.

$3.$ understand what variable the direct labor, direct materials and manufacturing overhead costs depend on $($hours$,$ units, etc.$).$

$4.$ reflect and utilize the helpful information you created in the job$-$order sheet.

Case scenario: You are working at a manufacturing plant. You do not have the specific identification of the good sold. You are given the building blocks of cost $($labor$,$ materials, etc.$)$ for Job #$26,$ which your plant completed. Your company accumulates cost per job on a Job$-$Order Sheet.