What is the total manufacturing cost assigned to Job A-500?

2B. If Job A-500 consists of 40 units, what is the unit product cost for this job?

Fickel Company has two manufacturing departments—Assembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $22.00 per direct labor-hour and $18.00 per direct labor-hour, respectively. The company’s direct labor wage rate is $24.00 per hour. The following information pertains to Job N-60:

	Assembly				Testing & Packaging
Direct materials	$	390			$	45
Direct labor	$	228			$	132

Required:

3. What is the total manufacturing cost assigned to Job N-60? (Do not round intermediate calculations.)

3A.. If Job N-60 consists of 10 units, what is the unit product cost for this job? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

Newhard Company assigns overhead cost to jobs on the basis of 119% of direct labor cost. The job cost sheet for Job 313 includes $25,629 in direct materials cost and $10,900 in direct labor cost. A total of 1,500 units were produced in Job 313.

Required:

4a. What is the total manufacturing cost assigned to Job 313?

4b. What is the unit product cost for Job 313?

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Item 5

Moody Corporation uses a job-order costing system with a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, the company made the following estimates:

Machine-hours required to support estimated production		159,000
Fixed manufacturing overhead cost	$	659,000
Variable manufacturing overhead cost per machine-hour	$	4.10

Required:

5a. Compute the plantwide predetermined overhead rate.

5b. During the year, Job 400 was started and completed. The following information was available with respect to this job:

Direct materials	$	340
Direct labor cost	$	280
Machine-hours used		31

Compute the total manufacturing cost assigned to Job 400.

5c. If Job 400 includes 50 units, what is the unit product cost for this job?

5d. If Moody uses a markup percentage of 120% of its total manufacturing cost, then what selling price per unit would it have established for Job 400?