1. A Co. has a job order costing system and an overhead application rate of 120% of direct labor cost. Job #33 is charged with direct material of P12,000 and overhead of P7,200. Job #34 has direct material of P2,000 and direct labor of P9,000.

Q: What amount of direct labor cost has been charged to Job #33?

2. P, Inc. manufactures specialized precision electronics kits. In late March, Job orders #0311 and #0322 were started. Estimated materials cost were P90,000 for both orders (60% for #0311) while direct labor hours were estimated at 700 for #0311 and 400 for #0322. Labor rate is P18 per hour while variable overhead rate is P10 per hour. By the end of April, 755 of the required materials have been issued to production in the amount of P90,000 and both job orders have been 50% converted with 360 hours charged to #0311 and 180 hours charged to #0322 at the hourly rates given.

Q: The total cost charged to Job Order #0311 was: