3 Estimated direct labor hours 20,000 4 Estimated fixed OH expenses 94,000 5 Estimated Variable OH per DL Hr $ 2.00 per DLH 6 Actual OH for the year 123,900 7 Actual direct labor hours worked 21,000 8 9 **HINT: compute the overhead rate using only the fixed overhead and then add the $2.00 to it! 10 11 12 13 14 15 16 17 Computing Job Costs 18 Given: 19 Predetermined Oh rate $ 14.00 per direct labor hour 20 Direct labor wage rate $ 12.00 per hour 21 22 The following information pertains to Job A-500 23 Direct materials 230 24 Direct labor 108 (9 hours, right??) 25 26 1. What is the total manufacturing cost assigned to Job A-500? 27 28 29 30 31 32 2. If Job A-500 consists of 40 units, what is the average cost assigned to each unit included in the job? 33 Answer: 34 35