1. ACME Corporation applies overhead cost to jobs on the basis of 70% of direct labor cost. If Job 201 shows $82,296 of manufacturing overhead applied, what was the direct labor cost on the job?

2. Job 593 was recently completed. The following data have been recorded on its job cost sheet:

Direct Materials = $3,936

Direct labor hours = 71

Direct labor wage rate = $15.00

Machine hours = 175

The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine-hour. What was the total cost that would be recorded on the job cost sheet for Job 593?

3. ACME Company manufactures a specialty line of lamps. The company uses a job-order costing system. During the month, the following costs were incurred on Job 1041: direct materials $54,800 and direct labor $19,200. In addition, selling costs of $7,135 were incurred on the job. Manufacturing overhead was applied at the rate of $25 per machine-hour (MH) and Job 1041 required 320 MHs. If Job 1041 consisted of 6,590 lamps, the cost of goods sold per lamp was: