enus Manufacturing uses a predetermined overhead allocation rate based on percentage of direct abor cost. At the beginning of the year, it fixed the manufacturing overhead rate at 20% of the rect labor cost. In the month of June, Venus completed Job 13C and its details are as follows: 61) 61) V $6,220 $900 32 hours 250 units Direct materials cost Direct labor cost Direct labor hours Units of product produced what is the total cost incurred for Job 13C? D) $7,120 A) $6,400 )$7,300 C) $8,364 62) The four-steps of tracking product costs in a process costing system are 62) A) assign, analyze, approximate, and allocate B) verify, analyze, record, and adjust C) arrive, analyze, assume, and allocate D) accumulate, assign, allocate, and adjust 63) Which of the following is a nonmanufacturing cost? 63) A) direct labor B) indirect labor D) direct materials C) administrative expenses Pluto Hand blenders Company sold 2,000 units in October at a price of $35 per unit. The variable cost is $20 per unit. The monthly fixed costs are $10,000. What is the operating income earned in October? 64) A) $30,000 B) $20,000 C) $40,000 D) $70,000