38) Assume that a company pays a 5% sales commission. Also, assume (1) a companys plantwide predetermined overhead rate is $17.00 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 $360, respectively. What is the total cost of Job X?

A) 1181.30

B) 806

C) 1224.30

D) 1166

43) 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		$	8,000
Direct labor cost	$	21,000		$	7,500
Actual direct labor hours worked		1,340			500

How much manufacturing overhead was applied to Job Y?

A) 8970

B) 9970

C) 8710

D) 10050

49)

Assume a company has two manufacturing departments Assembly and Fabrication. The company considers all of its manufacturing overhead costs to be fixed costs. The first set of data below is budgeted data for the company as a whole that was estimated at the beginning of the year. The second set of data below is actual data for the company as a whole that was derived at the end of the year. The third set of data relates to one particular job completed during the year Job Z.

Budgeted Data	Assembly			Fabrication
Manufacturing overhead costs	$	300,000		$	400,000
Direct labor hours		25,000			15,000
Machine hours		10,000			50,000

Actual Data	Assembly			Fabrication
Manufacturing overhead costs	$	330,000		$	380,000
Direct labor hours		27,000			16,000
Machine hours		10,500			48,000

Job Z	Assembly			Fabrication
Direct labor hours	9.75	hours		6	hours
Machine hours	1	hour		7	hours

If the company uses a plantwide approach for applying overhead to production with direct labor-hours as the allocation base, how much manufacturing overhead would be applied to Job Z?

A) 275.63

B) 191.16

C) 217.13

D) 226.60