A company uses a job costing system. During th month of February, it spent most of its time on Job B2,
which was stated in late January. The following table provides cost information for job B2, other February
costs, and relevant annual estimates:
Materials issued:		10,000.00
Direct materials used for Job 2	8,000.00
Direct labor for job B2:	4,000.00
(200 DLH@20 per DLH)
Overhead is applied on the basis
of DLH
Estimated annual overhead	200,000.00
Estimated annual DLH	10,000.00
Total number of units made	1,000.00
What is the cost of job B2?
22,600.00
28,800.00
16,000.00
17,000.00