5. Calculate the following: a. The total cost for the special order. b. The per-unit cost for the special order.

A B C D E F G g 1 Roberts Chips Co. Job Cost Sheet 2 3 4 Client Name: Sample Purchase Order Number: Sample 5 Item produced and quantity: 200 12 oz. bags ofNormal Sea Salt chips 5 7 Direct Materials 8 Item Quantity Per-Unit Cost Extended Cost 9 Potatoes 12 02X 200 0.08 5 192.00 10 Sea Salt 12 On 200 0.01 5 24.00 11 Oil 12 Out 200 0.02 5 48.00 12 Bags 200 0.1 S 20.00 13 Labels 200 0.02 S 4.00 14 Adhesive 200 0.01 S 2.00 15 Packaging Boxes 10 0.4 S 4.00 15 17 Total Direct Material Cost 5 294.00 18 19 Direct Labor 20 Item Total Hours Hourly Rate Extended Cost 21 Apprentice .15 x 10 10 5 15.00 22 Chip Maker (.05 +.05}x 10 15 5 13.00 23 Chip Master (.04 +.02}x 10 20 5 12.00 Total Direct Labor Cost 5 45.00 Department [Driver] Quantity Cooking (DLH) 1.5 +.6+.4=2.5 50.00 Finishing (Batches) 80.00 A B C D E F G H I J K Purchase Order 4 Sundaram's Grocery P.O# 345 5 Sept. 11, 2020 6 Two Intermediate Parkway High Point, NC 27268 8 Vendor: Roberts Chips Company Ship To: Sundaram's Grocery 10 318 Cost Avenue One Intermediate Parkway 11 Greensboro, NC 27411 High Point, NC 27268 12 13 Shipping Method Shipping Terms Delivery Date 14 Ups FOB Destination Sept. 22, 2020 15 16 QTY Item # Description Job Unit Price Line Total 17 HA - 6 6 oz. bag of Habanero Chips H-1 $ 3.55 355.00 18 19 20 21 22 Subtotal $ 355.00 23 24 25 26 30 31 32 33 L 34 35 36 37 38 39 40A B C D E F G H Cooking Department: Finishing Department Hours per Hours per Batch (20 Batch (20 Labor Type bags) Wage per hour Labor Type bags) Wage per hour Apprentice .15 $ 10.00 Apprentice NA NA Chip Maker 0.06 $ 15.00 Chip Maker 0.06 $ 15.00 Chip Master 0.04 $ 20.00 Chip Master 0.02 S 20.00 Additional Chip Master time for Specialty Chips Habanero 0.15 $ 20.00 G & P 0.40 $ 20.00 B & C 0.35 $ 20.00A B C D E 1 Cooking Department: Finishing Department Per Ounce of 2 Input Chips Input Per Bag Per Batch ( W Potatoes $ 0.08 Bag $ 0.10 4 Sea Salt 0.01 Labels 0.02 5 Oil 0.02 Adhesive 0.01 Packaging Boxes $ 00 Additional Costs for Specialty Chips 9 Habanero Pepper 0.06 Habanero only 10 Garlic 0.05 G & P only 11 Black Pepper 0.01 G & P only 12 Basil 0.04 B & C only 13 Chives 0.07 B & C only 14 15 16 17 18 19 20 21 22 24 25 26 27 28 29 30