\begin{tabular}{|l|r|r|r|r|} \hline \multicolumn{3}{|c|}{ Direct Materials per Unit } \\ \hline Item # & Utilized per Unit & Amount & Subtotal & Employee # \\ \hline 52B & 1 & $45.00 & $0.00 & 123456 \\ \hline 52D & 10 & $0.23 & $0.00 & 234567 \\ \hline 60A & 1 & $80.00 & $0.00 & \\ \hline & & $0.00 & \\ \hline & & $0.00 & \\ \hline Total Materials & $0.00 & \\ \hline & & $0.00 & Total Hours \\ \hline Cost Summary for Job #26 & & \\ \hline Direct Materials & & \\ \hline Direct Labor & & \\ \hline Manufacturing Overhead & & \\ \hline Total Cost & & \\ \hline Unit Product Cost & \\ \hline \end{tabular} 3. Cost Summary b. Calculate direct labor for Job #26 in cell G19. Hint: Is the direct labor information given the total for the job or for each unit? c. Calculate manufacturing overhead for Job #26 in cell G20. Do not hard-code. d. Calculate the total costs for Job #26 in cell G21. e. Calculate the unit product cost for Job #26 in cell G22. 4. Reflect on your calculation process to further understand cost concepts. a. How does manufacturing overhead differ from direct materials and direct labor? Manufacturing overhead is cost, not. costs, associated with manufacturing. It requires analyzation of total rate. This differs from direct material and labor because those costs traceable outright to producing a unit. Reflect on your calculation process to further understand cost concepts. a. How does manufacturing overhead differ from direct materials and direct labor? b. What variable(s) does direct labor depend on? What variable(s) do direct materials depend on? Direct materials depends on units. What variable(s) does manufacturing overhead depend on? Manufacturinq overhead depends on a variety of variables including units, hours, iobs, etc. c. What information can you gleam from the job-cost spreadsheet? What is the most expensive part of the job? least expensive? is the most expensive part of manufacturing this job. It accounts for about % of the job's cost. The least expensive part of this manufacturing job is . It is about % of the job's cost. 5. Explain how job cost sheets are used to evaluate and control costs. The input in the box below will not be graded, but may be reviewed and considered by your instructor. \begin{tabular}{|l|r|r|r|r|} \hline \multicolumn{3}{|c|}{ Direct Materials per Unit } \\ \hline Item # & Utilized per Unit & Amount & Subtotal & Employee # \\ \hline 52B & 1 & $45.00 & $0.00 & 123456 \\ \hline 52D & 10 & $0.23 & $0.00 & 234567 \\ \hline 60A & 1 & $80.00 & $0.00 & \\ \hline & & $0.00 & \\ \hline & & $0.00 & \\ \hline Total Materials & $0.00 & \\ \hline & & $0.00 & Total Hours \\ \hline Cost Summary for Job #26 & & \\ \hline Direct Materials & & \\ \hline Direct Labor & & \\ \hline Manufacturing Overhead & & \\ \hline Total Cost & & \\ \hline Unit Product Cost & \\ \hline \end{tabular} 3. Cost Summary b. Calculate direct labor for Job #26 in cell G19. Hint: Is the direct labor information given the total for the job or for each unit? c. Calculate manufacturing overhead for Job #26 in cell G20. Do not hard-code. d. Calculate the total costs for Job #26 in cell G21. e. Calculate the unit product cost for Job #26 in cell G22. 4. Reflect on your calculation process to further understand cost concepts. a. How does manufacturing overhead differ from direct materials and direct labor? Manufacturing overhead is cost, not. costs, associated with manufacturing. It requires analyzation of total rate. This differs from direct material and labor because those costs traceable outright to producing a unit. Reflect on your calculation process to further understand cost concepts. a. How does manufacturing overhead differ from direct materials and direct labor? b. What variable(s) does direct labor depend on? What variable(s) do direct materials depend on? Direct materials depends on units. What variable(s) does manufacturing overhead depend on? Manufacturinq overhead depends on a variety of variables including units, hours, iobs, etc. c. What information can you gleam from the job-cost spreadsheet? What is the most expensive part of the job? least expensive? is the most expensive part of manufacturing this job. It accounts for about % of the job's cost. The least expensive part of this manufacturing job is . It is about % of the job's cost. 5. Explain how job cost sheets are used to evaluate and control costs. The input in the box below will not be graded, but may be reviewed and considered by your instructor