At the beginning of the year, a company estimated that 20,000 direct labor-hours would be required for the period's estimated level of production. The company also estimated $140,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $1.50 per direct labor-hour. The company incurred actual manufacturing overhead costs of $180,000 and it actually worked 20,000 direct labor-hours during the period. The company's direct labor wage rate is $18 per hour. Assume that Job X used $200 in direct materials and 16 direct labor-hours. What is the total job cost for Job X ? Multiple Choice $488 $624 $632 $564 A company makes two products-Product A and B. Data regarding the two products follow: Additional information is as follows: a. Product A requires $40 in direct materials per unit, and Product B requires $32. b. The direct labor wage rate is $18 per hour. c. The company's activity-based absorption costing system has the following activity cost pools. Assume that a company makes 30,000 units of Part A each year. At this level of production, the company's accounting system reports the following cost per unit: An outside supplier has offered to sell the company 30,000 parts per year for a price of $33 per part. All of the company's fixed costs will continue to be incurred even if the part is purchased from the outside supplier. What is the financial advantage (disadvantage) of buying the parts from the outside supplier? Multiple Choice $(90,000) $150,000 $90,000 $(150,000) Assume that each year a company normally produces and sells 80,000 units of its only product for $40 per unit. The company's average unit costs at this level of activity are given below: The company's relevant range of production is 70,000100,000 units. It has an opportunity to sell 20,000 more units to new overseas customer. The import duties and foreign permits associated with the order would cost $16,000. However, the only selling cost associated with the order would be $1.50 per unit. What is the minimum price that the company could charge on this order and still break even with respect to this opportunity? Assume a company makes only three products, A, B, and C: The company has only 1,800 machine-hours available. What is the highest total contribution margin that the company can earn if it makes optimal use of its constrained resource? Multiple Choice $34,400 $35,400 $36,400 $37,400