Question
Blossom Sports has determined the following unit costs for each of its products: Pants Jerseys Jackets Direct materials $ 7.00 $ 13.00 $ 59.00 Direct
Blossom Sports has determined the following unit costs for each of its products:
Pants | Jerseys | Jackets | |||||
---|---|---|---|---|---|---|---|
Direct materials | $ 7.00 | $ 13.00 | $ 59.00 | ||||
Direct labor | 4.00 | 3.00 | 22.00 | ||||
Manufacturing overhead | 5.00 | 4.00 | 40.00 | ||||
Total unit cost | $ 16.00 | $ 20.00 | $ 121.00 | ||||
Sales price per unit | $ 20.00 | $ 24.00 | $ 188.00 |
On May 31, Blossom Sports Work in Process Inventory consisted of the following items:
Job | Units | Accumulated Cost | ||||
---|---|---|---|---|---|---|
PA-1247Pants | 100 | $ 1,150 | ||||
JE-1397Jerseys | 200 | 3,280 | ||||
JA 426Jackets | 50 | 4,700 | ||||
$ 9,130 |
During June, a total of $ 299,000 in direct materials and $ 124,380 in direct labor costs were incurred. Units finished and sold during June were as follows:
Product | Units Finished | Units Sold | ||||
---|---|---|---|---|---|---|
Pants | 13,500 | 14,000 | ||||
Jerseys | 3,200 | 3,100 | ||||
Jackets | 2,500 | 2,500 |
Calculate the total manufacturing cost for June. (Round answer to 0 decimal places, e.g. 5,275.)
Total manufacturing cost |
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