A job-order cost sheet provides the following information for Job 204:

Materials requisitioned

$2,000

Direct labor cost

$1,650

Direct labor hours

10

Budgeted overhead for the year was $35,000, based on 500 direct labor hours. Actual overhead was $35,800 and 510 actual hours were worked.

If each product required a half hour of direct labor, what is the unit cost of Job 204?

Select one:

a.Cannot be determined by the information given

b.$4.35

c.$8.73

d.$4.37

The following information relates to the XWS for the year 2019:

Plant capacity

480,000 machine hours

Normal level of production

432,000 machine hours

Budgeted level of production

360,000 machine hours

Budgeted manufacturing overhead is

$2,160,000

Actual manufacturing overhead for the month of February, 2019 was

$175,000

Actual machine hours used for February, 2019 were

35,000

If the overhead was applied on the basis of normal capacity, at the end of the month overhead would have been:

Select one:

a.$17,500 over-applied

b.$17,500 under-applied

c.$35,000 over-applied

d.$35,000 under-applied

e.neither under or over applied