Assume (1) a company's plantwide predetermined overhead rate is $14.75 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?

Top of Form

Multiple Choice

• $1,125.50
• $918.50
• $874.75
• $765.50

Bottom of Form

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	1,640	500

How much manufacturing overhead was applied to Job Y?

Top of Form

Bottom of Form

$10,920

$11,920

$12,300

$10,660

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	$ 11,000
Estimated variable manufacturing overhead per direct labor-hour	$ 3.00
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	1,400	500

What is the plantwide predetermined overhead rate?

Top of Form

Multiple Choice

• $2.50
• $5.50
• $11.50
• $8.50

Bottom of Form

Assume a company started and completed numerous jobs during Julytwo of which were Job Y and Job Z. The company uses two departmental predetermined overhead rates. The rate in the Machining Department is based on machine-hours and the rate in the Assembly Department is 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:

	Machining	Assembly
Estimated total fixed manufacturing overhead	$ 48,000	$ 25,200
Estimated variable manufacturing overhead per machine-hour	$ 1.50
Estimated variable manufacturing overhead per direct labor-hour		$ 2.00
Estimated total machine-hours to be used	12,000
Estimated total direct labor hours to be worked		10,000

	Machining	Assembly
Job Y
Machine-hours	50
Direct labor-hours		30
Job Z
Machine-hours	40
Direct labor-hours		60

What is the predetermined overhead rate in the Assembly Department?

Top of Form

Multiple Choice

• $4.02
• $5.02
• $3.52
• $4.52

Bottom of Form