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Bienvenue, Inc., has identified the following budgeted overhead cost pools and activity drivers for next year: Activity Cost Pool Activity Driver Driver Quantity Setup $100,000

Bienvenue, Inc., has identified the following budgeted overhead cost pools and activity drivers for next year:

Activity

Cost Pool

Activity Driver

Driver Quantity

Setup

$100,000

Number of setups

500

Order Fulfillment

$40,000

Number of orders

3,200

Maintenance

$200,000

Machine hours

4,000

Power

$20,000

Kilowatt hours

80,000

The following two jobs are completed during the year:

Job CC

Job DD

Direct materials

$375

$1,000

Direct labor

$350

$1,200

Units as part of job

100

160

Direct labor hours

50

80

Number of setups

1

4

Number of orders

4

5

Machine hours

20

25

Kilowatt hours

30

50

The company budgets 4,000 direct labor hours. Using job-order costing, what is the unit cost for Job CC (rounded to cents, if needed)?

(use direct labor hours as the cost driver, and assume none of the overhead costs listed are SG&A costs).

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