Job - All Department - Description Quantity Unit Cost Total cost Fabric 20 $6 $120 Timber 20 $72 $1,440 Foam 20 $.3 $6 Button stud 20 $.9 $18 Varnish 20 $20 $400 Bolt 20 $1 $20 $892.2 Measuring Direct Labour costs Item Hours Complete Hourly rate Amount Carpenter wages (5) x 20 -> 100 535 $3,500 Staff wages for 1 x 20 -> 20 $25 $500 assembling chair Staff wages for (2) x 20 -> 40 $35 $1400 varnish of chair Thus, this is the direct manufacturing cost of creating 20 18th century Rococo chairs which equates to $892.2 + 5,400 = $6292.2 Manufacturing overhead costs are likely to be Allocation base is direct -labor hours POHR = Estimated total manufacturing overhead cost for coming period/ estimated total units in the allocation base for the coming period The manufacturing costs for the current period will include