$ 10.91 per DLH $ 109 3 Glven: Current period Assembly Finishing Total 4 Overhead $ 100,000 $80,000 $ 180,000 5 Direct labor $ 50,000 $ 10,000 $ 60,000 6 Direct labor hours 5,000 500 5,500 7 Machine hours 10,000 40,000 50,000 8 9 JobA Assembly Finishing Total 10 Direct materials $ 120 $ 50 $ 170 11 Direct labor $ 80 $ 40 $ 120 12 Direct labor hours 8 2 10 13 Machine hours 2 6 8 14 15 4. (1 point each) Compute the following amounts. 16 17 Assume that the Company uses one predetermined plantwide overhead rate 18 with direct labor cost as the allocation base 19 20 a. Predetermined plantwide overhead rate based on direct labor cost 21 22 b. Overhead applied to Job A 23 24 c. Unit product cost for JobA 25 26 d. Margin for Job A assuming there are 35 units priced as $20 per unit 27 28 Now assume that the Company is considering using predetermined 29 departmental overhead rates 30 31 e. Predetermined departmental overhead rate with direct labor 32 hours as the allocation base in the Assembly Department 33 34 f. Predetermined departmental overhead rate with machine hours 35 as the allocation base in the Finishing Department 36 37 B. Assembly Department overhead applied to Job A 38 39 h. Finishing Department overhead applied to Job A 40 41 1 Unit product cost for Job A 42 43 J. Margin for Job A assuming there are 35 units priced as $20 per unit 44 $ 399