1. The Green Company makes tables. Job 489 is to build 20 tables.

Job 489 requires $680 of direct materials and 30 hours of direct labor costing $530. Also use the following information about the company:

Total fixed manufacturing overhead cost estimated for all jobs during the whole year $480,000

Estimated direct labor hours for all jobs during the whole year 60,000

Estimated variable manufacturing overhead cost per direct labor hour $3

Calculate the following if the Green Company uses the traditional method of job order costing with one company-wide predetermined overhead rate using direct labor hours as the allocation base:

a. The predetermined overhead rate

b. The manufacturing overhead cost applied to job 489

c. The total cost of job 489

d. The cost per unit (per table)

2. The Blue Company makes boats. Job 589 is to build 10 boats. The company has 2 departments assembly and fabrication. The assembly department allocates manufacturing overhead to jobs based on direct labor hours. The fabrication department allocates manufacturing overhead to jobs based on machine hours.

Please use the following information about the Blue Company;

Assembly Department Fabrication Department

Total fixed manufacturing overhead cost estimated

for all jobs during the whole year $480,000 $560,000

Estimated direct labor hours for all jobs during the whole year 80,000 60,000

Estimated machine hours for all jobs during the whole year 20,000 70,000

Estimated variable manufacturing overhead cost per direct labor hour $9 ------

Estimated variable manufacturing overhead cost per machine hour ----- $6

The following data is for Job 589:

Assembly Department Fabrication Department

Direct materials cost $400 $600

Direct labor cost $900 $300

Direct labor hours used 70 20

Machine hours used 30 50

Please calculate for Job 589:

a. the total direct materials cost

b. the total direct labor cost

c. The predetermined overhead rate for the Assembly department

d. The predetermined overhead rate for the Fabrication department

e. The manufacturing overhead cost applied to job 589 by the Assembly department

f. The manufacturing overhead cost applied to job 589 by the Fabrication department

g. The total manufacturing overhead cost applied to job 589

h. The total cost of job 589

i. The cost per unit (per boat)