10. Assume the job cost sheet for Job X shows that (1) it used 18 direct labor-hours, (2) it incurred direct materials charges of $500, and (3) its total job cost is $1,245. If the plantwide predetermined overhead rate per direct labor-hour is $13.00, then how much direct labor cost was charged to Job X?

11.

Assume a company started and completed numerous jobs during Julyone of which was Job Z. The company uses two departmental predetermined overhead rates. The rate in the Machining Department is based on machine-hours and the rate in the Assembly Department is based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs Z:

	Machining				Assembly
Estimated total fixed manufacturing overhead	$	48,000			$	30,000
Estimated variable manufacturing overhead per machine-hour	$	1.50
Estimated variable manufacturing overhead per direct labor-hour					$	2.00
Estimated total machine-hours to be used		12,000
Estimated total direct labor hours to be worked						10,000

Job Z	Machining					Assembly
Direct materials		$	2,450				$	2,500
Direct labor		$	200				$	900
Machine-hours			40
Direct labor-hours								60

If Job Z contains 57 units, the unit product cost for Job Z is closest to:

12.

Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during JulyJob Y and Job Z. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs Y and Z:

Estimated total fixed manufacturing overhead	$	13,000
Estimated variable manufacturing overhead per direct labor-hour	$	1.00
Estimated total direct labor hours to be worked		2,000
Total actual manufacturing overhead costs incurred	$	12,800

	Job Y			Job Z
Direct materials	$	13,000		$	8,500
Direct labor cost	$	21,000		$	7,500
Actual direct labor hours worked		1,400			550

What is the total job cost for Job Z?

13. Assume (1) a companys plantwide predetermined overhead rate is $13.50 per direct labor-hour, and (2) its job cost sheet for Job X shows that this job used 18 direct labor-hours and incurred direct materials and direct labor charges of $500 and $360, respectively. What is the total cost of Job X?

14. Assume (1) a companys plantwide predetermined overhead rate is $13.00 per direct labor-hour, and (2) its job cost sheet for Job X shows that this job used 18 direct labor-hours and incurred direct materials and direct labor charges of $500 and $350, respectively. If Job X contains 40 units, then its unit product cost is closest to:

15. Assume a company started and completed numerous jobs during Julytwo of which were Job Y and Job Z. The company uses two departmental predetermined overhead rates. The rate in the Machining Department is based on machine-hours and the rate in the Assembly Department is based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs Y and Z:

	Machining				Assembly
Estimated total fixed manufacturing overhead	$	48,000			$	30,000
Estimated variable manufacturing overhead per machine-hour	$	1.50
Estimated variable manufacturing overhead per direct labor-hour					$	2.00
Estimated total machine-hours to be used		12,000
Estimated total direct labor hours to be worked						10,000

	Machining		Assembly
Job Y
Machine-hours	53
Direct labor-hours			30
Job Z
Machine-hours	40
Direct labor-hours			60

How much manufacturing overhead is applied from the Machining Department to Job Y?