3. Calculate the total job cost and cost per unit.

Job Cost Record Job Number: 800 Customer: Forstock Job Description: 50 units of X4 Epical Cesanes Date Started: Dec. 2 Date Completed Cost Summary Manufacturing Cost Information Direct Materials Req7566 5 8.500 Req. 7 14.000 Req. 7595 $13.500 Req. 7801 $ 4.000 Direct Labor No. 334 30 DL hours: $100, $160, etc. shown in Bet3-12) No. 232740DL hours: 8240, 8210, etc. No. 13588DL hours: 580, 120,00 a total of 500 DL hours Manufacturing Overhead $10.000 Total Job Cost Number of Units Cost per Unit 50 un - Cost allocation base is direct labor hours (DLH) - Total estimated manufacturing overhead costs = $1,000,000 - Total estimated direct labor hours for the year = 62,500 DLHs - Job #603 actually used 500 DLHs for the year