COST FLOWS Consider the following independent jobs. Overhead is applied in Department 1 at the rate of $6 per direct labor hour. Overhead is applied in Department 2 at the rate of $8 per machine hour. Direct labor wages average $10 per hour in each department.

Job 213 Job 214 Job 217 Job 225 Total sales revenue $? $4,375 $5,600 $1,150 Price per unit $12 $? $14 $5 Materials used in production $365 $? $488 $207 Department 1, direct labor cost $? $700 $2,000 $230 Department 1, machine hours 15 35 50 12 Department 2, direct labor cost $50 $100 $? $0 Department 2, machine hours 25 50 ? ?

Department 1, overhead applied $90 $? $1,200 $138 Department 2, overhead applied $? $400 $160 $0 Total manufacturing cost $855 $3,073 $? $575 Number of units ? 350 400 ?

Unit cost $8.55 $? $9.87 $?

Required:

. Fill in the missing data for each job.

Exercise