1. A small consulting firm has an overhead rate of 160% of direct labor charged to each job. The materials cost (including travel and other direct costs) for a particular job is $13,500 and the direct labor is $23,500. What is the total job cost for this job?

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2.

Assume the following for White Top, Inc., for the current fiscal year. White Top applies overhead on the basis of units produced.

Budgeted overhead	$	360,000
Actual overhead	$	516,000
Actual labor hours		16,100
Actual number of units sold		52,500
Underapplied overhead	$	32,000
Budgeted production (units)		72,000

Required:

How many units were produced in current fiscal year?