Exercise $2-4(10$ minutes$)$

and $2.$

The total direct labor$-$hours required for Job N$-60$:

$+$

Assembly Testing $\frac{?}{?}$&

Packaging

Direct labor cost $($a$).q,$

Direct labor wage rate per hour $($b$).q,$

Total direct labor hours $($a$)($b$).q,$

The total manufacturing cost and unit product cost for Job N$-60$ is computed as follows:

Direct materials $q,$

Direct labor $q,$

Assembly Department $q,$

Testing & Packaging Department

Total manufacturing cost. $q,$

$$753$

Total manufacturing cost $($a$)q,$

$$753$

Number of units in the job $($b$).q,$

Unit product cost $(a)(b).q,$

$10$

$$75\mathrm{.}30$